This sound card doesn't reproduce MP3 or WAV files any differently than a more expensive card would.  Creative Labs has always made great cards and drivers.  The only thing this card doesn't give you that the more expensive card do is the 3d sound effects when playing video games, and true Dolby 5.1 for DVD playback.  However, I doubt many people are setup for this situation, and many people do not watch DVD's or play games.  If this is you, this card is perfect for you.  If you are a gamer then this card will work perfectly fine.  I personally find the 3d effects annoying, and prefer to play on a card like this.  I highly recomend this card.