Better yet, do both... list the item AND the link.
Okay, you say you want opinions, so here we go...
First, ditch the AOpen board. (I despise AOpen boards, but that's beside the point here...) Instead, get a good board based on the nForce2 chipset. As I posted in your other thread, you can get the Epox 8RDA+ right now for $85 shipped at Newegg. It's pretty basic, but it's got 6-channel sound and onboard LAN as extras. If you want a loaded board with tons of extras, get the Asus A7N8X Deluxe. It's on sale too right now, and goes for $125.99 shipped.
Second, apparently you want good headphones. For that, check out the Sennheiser headphones at Newegg.
http://www.newegg.com/app/ViewProduc...tby=14&order=1 They're very good quality, and have excellent sound. My friend the audiophile is sold on them, and I got the chance to use his once... wow. I think they've got 18 different models, so surely you can find
something you like.
Edit: Or better yet, look through the Sennheiser selection at Amazon. They've got like 87 models there, so if you can't find something suitable you shouldn't be looking for headphones.

Their prices are also a bit cheaper than NewEgg.