Help with soundcard/Headphone selection

I am looking to get a great set of Suround Sound PC headphones and a soundcard as audio is very important to me, i mean like hella important.

I am looking for a soundcard that can in/out a coax cable

And For headphone I am looking for Full Size headphones that I can wear for long periods of time with out the head phones feeling like a vice.

while money is a slight object I am open to sugestions.

Also I mic boon of some sort is nessary.

THX

PS> Right now I am leaning toward the Razer Barracuda Soundcard/Headphone Combo, as I have tried them out and I like them but I am still open to suggestions. :)