It's just another way for you to spend way more money then you budget. If you have $200 for headphones then I would look at the Sennheriser 580's or 600's as someone has already mentioned. Both of these phones sound 10 times better when you put them with a decent headphone amp though. These can vary a lot in price depending on how good of amp you want. The PPA someone metioned is a very nice amp but is quite costly ($250+). I don't know anything about the opamp replacements on the Audigy 2...maybe someone else can help you out there.