meridklt:
What Cdre Gibs said is still true. Sound is very CPU intensive, so having a sound card to process sounds helps/frees up your CPU to process more important things in the game.
You just need to buy a sound card that does have a APU (audio processing unit) like a SB Audigy card. If you research, you will find that not all sound cards have a APU, so they will not give much more performance to your games if they do not have an APU.
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