I have tried dabbling with higher end audio, but was never that impressed. I've tried FLAC files, amps, and expensive headphones but didn't notice much.

I live in an apartment, so I don't see the point of getting a really good sound system. Right now I just have a 70 watt 5.1 speaker system and a bunch of MP3 files. That has always serviced my needs. However I'm thinking of upgrading to a 5.1 system with wireless speakers.

My brother has a kick ass system that probably cost 2k. I can easily afford something like that, but I wouldn't be able to use it. When he uses his subwoofer the walls shake, I couldn't use that in an apartment.