I've been converting a lot of my mp3's into FLAC recently, since the purchase of some pretty high quality speakers ( PSB Image series, T5, B5's, C5 ) .. I've come to appreciate .WAV and FLAC recordings so much more at this point it's hard for me to go back and listen to MP3's, be it 128 or 320 bit.... Going further down this road, I know that there are some releases you can get in 24bit, 96khz .. Would I need a proper sound card to really take advantage of these? like a soundblaster Xfi or what have you? or will my GTX 680 do a decent enough job. I run HDMI not Analog so I'm not worried about DAC's at all. Under advanced properties of the Nvidia I've got it set to studio quality as is, 24bit, 192000hz - but I don't know if that setting actually allows for it, or if it doesn't really mean anything.