If your computer is going to be your only source for sound, meaning no DVD/CD player, then I would say get a great sound card. But if you will be using your CD a lot for music, I would say get a better receiver. What receiver(s) are you looking at? Likely at $375, getting a better receiver ($500), wont have any better DAC's, just more Watts per Channel and other features like video upconversion. I have actually been doing this as well, I already had my receiver, but got a free Sound Blaster X-Fi platinum sound card, I use the digital optical out, and you can still make adjustments within the sound card to enhance sound. I would say use the digital out, and get a sound card if it is your main source of music.