For Windows PC you will find many people use EAC (Exact Audio Coy), which is free and does very accurate rips and format conversions. I have used it for years.

The Grado SR-60e is slightly more expensive at $79. You will see many reviews giving these headphones high marks for music listening. Can;t tell you what they would be like for game sounds.

As mentioned on another thread, I am quite happy with Neutron. Rich, full, well-balanced sound, full staging.  Sounds VG through my Grado SR 60s and I use it as the digital player in the car.

Quite happy with Neutron, sound feels well balanced, detailed and rich.  The full depth and width is what I like to hear.  Very fine app, and for only $5.  

Using Neutron and quite pleased with it, serious sound quality.

I would differ with Chu. I'm 6'2", 210 lbs., and I have not had problems fitting into Honda, Toyota, Nissan mid/full size sedans and SUVs. You may find that many of the two-door sport coupes and smaller sports sedans won't give you enough shoulder and hip room. Those are important specs to...

We have a Sony tube HDTV, it's excellent. One of my sisters & her husband just got a Sony HDTV 40 inch flat panel, it's also excellent.

I have had good experience with M-Audio.

I have had good experience with the M-Audio 2496 card.

I have been pleased with the M-Audio 2496 card, which has both analog and S/PDIF in/out.

I do some audio editing work on mt PC, have the M-Audio 2496 PCI card. I work sometimes at very fine levels, I don't hear any background noise from the PC. As long as the PC and the card are properly grounded, seems to me that other than for supersensitive requirements, you'll be fine.

I do some audio editing on my PC. Have the M-Audio 2496 internal card (PCI), which has analog and digital inputs and outputs. It does very well for me for speakers or headphone use, and you can get it for less than $100.

There are some good quality vintage setups that would meet your budget. An example would be what we did for our bedroom. A Yamaha CA-810 amp (if you need an integrated tuner, a Yamaha CR 6 or 8 series) plus ADS L470 speakers. Amp was $130 plus shipping, speakers $100 plus shipping. All in, w/...

We have Signal Cable Analog 2s on both of our systems, they sound good to me. Construction is based on a well-known method using quality Belden calble (89259?).

If you open to vintage equipment, you might consider ADS. We have a pair of 710s, absolutely beautiful, clear sound, across the range, treble, mids, bass. Not at all boomy. ADS speakers in good condition sell on ebay between $200-400.