Hardware advice for pre Christmas PC shopping

Hi I've not been keeping up with all the latest stuff and now I'm going to be doing a bit of pre christmas shopping and I need you help with deciding what to buy.

What is the best Gamer/Movie/Entertainment Lover speaker set (with subwoofer) for a PC that has a SB Live in it. Price range: Under $350US

What is the best in terms of quality and performance (in that order) Gaming/DVD Playback video card. Price range: Under $500US

What is the best in terms of speed and stability AMD Athlon XP motherboard. RAID is not a requirement and please no built in sound. Price range: Max $250US but prefer cheaper.

What is the best performing (keeps cool) and quiet heatsink and fan for an Athlon XP 1.6GHZ, is the Thermaltake Dragon Orb III good?

Last of all what is the use of the Thermaltake Copper Shim CPU Protector (what does it do and do I need one?)

Thank You Everyone