Home theater PCs now appear in 1.5 to 2 million U.S. households, according to a 2008 MSNBC News poll. They provide show-quality video and audio playback in the comfort of your home. Unfortunately, not every computer is initially capable of this high-quality entertainment; it is often necessary to upgrade. Most computers come with a stock sound card for basic audio use; however, running an advanced theater setup can overload the card. A second sound card can alleviate some of the playback burden. Installing another sound card is a relatively simple procedure that with the right know-how, will provide an ideal home theater experience as well as crisper, clearer recording quality and MP3 playback.