In the PC world audio components are often overlooked. There are only so many items that your average consumer can keep track of. They know CPU, GPU Motherboard. Some will know about the power supply but really not much else. After all, Intel and others have been fighting to say the build in Audio CODEC on your average motherboard is as good as a discrete audio card so why should consumers think different? Well, if you think about it logically this does not make sense. After all, can you name one IGP (integrated graphics processor) that is as good as even a simple mid-range discrete GPU? I would not even say that the IGP on the i7 2600K is as good. So why would anyone think that an on-board audio CODEC would be better or even “just as good”? It is all marketing. We have tested multiple boards and also multiple add-in audio cards and can attest to this. Now I think I have found “the one”. The one audio card that finally brings the audiophile level expectation to the PC world. This is the Xonar Xense. It is Asus’ flagship audio card and one that has them partnered up with Sennheiser. The Xonar Xense comes complete with a pair of Sennheiser PC 350 Xense Edition headphones, a tuned audio card (complete with custom gain levels), and a head phone amplifier this is one serious piece of audio gear for your gaming or multi-media audio pleasure. So let’s put the PC 350 Xense headphones on, sit back and see what we can hear.