best possible sound card

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i am hopping to build me a HTPC over the next few weeks and i am wondering which is the best sound card to get. i am looking for the max quality i can get budget is a max of £250
 
no pref on the connection as ive yet to buy the amp (looking hard at the denon a1xva) i just want which ever card that can output the best quality (for music and films can't see myself play much games on this PC) if the best out put is digital ill work that in to the complete system and if the best output is analogue then ill work that into the system.

i can go higher on the sound card but it will mean cutting back else were on the total budget which i don't really want to do
 
ok in reading this and other threads would i be right in thinking that cause i am planning on using a high end av amp to process the sound, my best bet is to simply use a digital out to the amp with NO processing on the signal at all (ie iam send the pure digital sound out to the amp)

if this is the case is there big difference in digital outs of sound cards. or if the MB i buy has a digital out will that do, and i could use the money saved from the sound card to say better leads for the speakers or better connection for the amp/dvd/tv
 
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