good sound card for headphones

[MaXXeH]

hi all i was looked for ocuk sound cards and there is some good ones in there but dont wanan waste my money on 7.1 that i wont use.

What is the best card for headphones, dont care about the price.

Will be for gaming.

 

[MaXXeH]

no one?

 

[Mansize_tissue]

At the moment, the best card for gaming would probably be the X-Fi Elite Pro. However, i imagine this would be overkill so i'd probably just get the Xtreme Music or the Fatal1ty Professional of you think the cost is justifiable. What headphones do you have and do you need to connect the front audio ports on your case to it?