My old soundcard, a b-enspirer by bluegears, failed several months ago. As such, it's time for a new one. I'm considering another sound card based off the C-Media 8788 chip, as this chip is awesome in every way.

I use headphones (nice ones) almost exclusively, so I'm mostly interested in a comparison between Dolby Headphone and Creative's CMSS-3D. My old sound card had Dolby Headphone built in, which made movies simply outstanding -- vastly preferable to most speaker configurations. Games were great as well.

But now I'm looking at an X-fi extreme gamer. Has anybody used this or another X-fi sound card and can comment on CMSS-3D? Does it really simulate surround sound? Can anyone comment on how CMSS-3D sounds compared to Dolby Headphone?