@Cat176 talks about interfaces aimed at those who are recording audio. They are probably OTT for just listening. I see the Xonar DG can do 24/96 conversion. That's technically far better than CD quality, but the audible difference may be minimal. Some people are releasing music in 24/96 FLAC, but I generally buy 320kb MP3 and am happy with it. Most of my listening is on my work HP box into Grado SR60 headphones and that sounds great. I've had those headphones a few years, but had to replace the foam pads which wore out. Got some Sennheiser pads that fit and cost a lot less than those from Grado. I also have some Sennheiser PX200 for mobile listening, but the cushion pads on those are wearing out. Those are harder to replace.