In a computer, at least an on-board sound card with analog microphone- and headphone connector is necessary. In many cases, such a standard solution already works great.
An external audio interface is reccomended under some circumstances. It is not necessary in every application or with every device. We recommend to test the headset with the intergrated soundcard, if you are not happy with the result you can still upgrade with a better soundcard.
Several gaming consoles allow the direct connection of a headset to their controller.