If you want to record stuff the most vital part are good, neutral studio speakers, and a good amp for them (incase it is no active speaker system). Then a good soundcard is the next thing that should be in yer puter. something like Audiowerk 8 or Guillemot Maxi Studio ISIS will do well - those are mid-priced cards that work pretty good. Of course ther are those mega-super-expensive audiocards that can only do audio and nothing else (no multimedia support for games etc), but as long as you keep it small (homerecording) those mid prized things will be sufficient.