Is the EMU 0202 USB the best sound card?
http://www.emu.com/products/product.asp?ca...p;product=15186

Can it get better?
D/A converter: CS4392
Headphone Amplifier with 6.3mm jack
Speaker output with 3.5mm jack
Analog line outputs L and R Unbalanced
Sample Rates: 44.1, 48, 88.2, 96, 176.4, 192kHz from internal crystal (no sample rate conversion)
Bit Depth: 24-bit I/O, 32-bit processing
ASIO2

Price $130

Just a quick question can the headphone amplifier drive both a 60ohm headphone and a 300ohm headphone?

Best for what? Playing games - no. Movie multchanned audio - no. We hate the word "best" around here.

Listening to music with headphones? Maybe, I guess.

Output impedance of 22ohms means it wants a high impedance headphone. The 60ohm will work, but the 300 one will probably be better. Lower impedance headphones will suck -- not enough damping. Are your 300ohm haedphones at least pretty efficient? It only has 16mW of power, so if the headphones are inefficient it might run out of juice.

I'm not the most informed person here about headphone amps, but the built in one on this looks pretty weak. I think just about any standalone headphone amp would be better. But that would cost a lot more... I think there are probably better options, but we need more info on your requirements.

Sorry for the best My 60ohm headphones are sennheiser HD201 and my 300ohm are sennheiser HD650 my only requirments are listening to music both 16bit and 24 bit. I also have a pair of desktop speakers that are not very good.