yeah, for biking/skiing i use a-JAYS Five. for traveling 1MORE Quad Driver, for at-home audio Sennheiser HD 6XX and for gaming Klipsch ProMedia 2.1. the PC has an Asus Essence STX II 7.1 and onboard Realtek ALC1220 (surprisingly great, btw).

anyone who claims to hear a difference between 24-bit 192khz and a 320Kbps CBR MP3 is drinking some good kool-aid. there's a great quote by Alan Parsons:

"Audiophiles don't use their equipment to listen to your music. Audiophiles use your music to listen to their equipment."