no one can help me guys :( ???

Hi guys, I have 400€ to spend in a good audio system for pc.. at the begin I was thinking in the Phones Razer Tiamat 7.1 and the sound card Xonar Phoebus , but they told me it was a worst of money. So they recomend me this forum to get some opinions and help... what do you suggest? Dac...