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Depends on the sound cards involved, both onboard and seperate.
If you are just playing games and watching movies, then definitely it doesn't matter much if at all. Make sure the onboard solution is a "high definition" one (at least for Realtek solutions) with 7 channels support and you get a superb sound solution.
I have an X-Fi from Creative and an onboard Realtek HD with the 885 codec and the difference is not that big to matter. In fact I have decided to give up on my X-Fi due to constant bugs in the software or hardware due to Creative not being able to program anything properly since the 90s.
So, if you have an onboard solution with 8 channels support (7.1), 24bit audio+, then you should be ok as long as you also use the latest available drivers from the audio solution's manufacturer.
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