BY THE GROWNGAMING TEAM: Soundtracks are as important as graphics and gameplay for video games. A good soundtrack can set the tone for a game. It helps with immersion, it can build (and relieve) tension, and can get the adrenaline pumping whether the player is down to a slither of health against the final boss or neck-and-neck with their rival rounding the last corner of the final lap.
Whether exploring the long-abandoned burial ruins of a long-forgotten civilization or emptying the magazine of a machine gun the size of an average adult human, the right music and the right time can have a profound effect on a players experience.
Source: N4G PC Which Game Has the Best Soundtrack?