NVIDIATI has the right of it. Start by buying a decent set of headphones like the Audio Technica ATH-M50s, then if you feel the sound needs improvement - such as if you are detecting hard drive noise while listening - you might consider a sound card.
Start with a nice pair of headphone first, though. Read the Headphone FAQ at the top of these forums. They will provide a number of suggestions at multiple price points.
Good luck, Boz
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