checkout this http://htpcnews.com/forums/index.php?showtopic=3616 http://www.avsforum.com/avs-vb/showt...ghlight=envyHT

check out this discussion (war) at avsforum Can a HTPC be "Audiophile" grade my opinion is u just have to select a card which does not re-sample the audio signal while passing thru the digital out. ie. some cards like creative resamples music from 44.1Khz to 48khz. hope my post helps u,