the 3d stuff is actually quite immersive and a nice touch if you play fps games. The Audigy series allows game programmers to program in several layers of reverb effects so that if you're inside a sewer and people are shooting outside in a warehouse, the appropriate effects will be applied (warehouse + open environment + sewer.) With cards like the revo/chaintech/emu etc, it will just sound like the guys in the warehouse across the way are shooting far away with a sewerish reverb being applied. And also, for example, in splintercell, the people you communicate with through your earpiece have the same reverb as the environment you're in, so if you're in our all purpose sewer, the people talking in your earpiece will have reverb too. Not so on the audigy, if properly programmed. This, I think, is a very nice feature of eax2 and above.