2.3 - GND and SGND [U3 Datasheet]
The GND connections available at the screw-terminals and DB connectors provide a common ground for all LabJack functions. All GND terminals are the same and connect to the same ground plane. This ground is the same as the ground line on the USB connection, which is often the same as ground on the PC chassis and therefore AC mains ground.
SGND is located near the upper-left of the device. This terminal has a self-resetting thermal fuse in series with GND. This is often a good terminal to use when connecting the ground from another separately powered system that could unknowingly already share a common ground with the U3.
See the AIN, DAC, and Digital I/O Sections for more information about grounding.