I have to use headphones on the PC at times when the rest of the household are asleep,
I use a pair of HD414s which cost me $50 a few years ago, the coac digi output from the motherboard goes into a kit DAC based on a TDA1543 i bought on ebay for $25 and the headphone amp kit based around a couple of JAN6418 valves is 9V battery powered.