DesignTechnica reviews the Logitech Z-5300 5.1 PC Surround Speaker System.

Quote from the review:
"This is a strong recommend. If you are looking for an affordable set of surround speakers for your game system or computer consider this one. The list price is $200 but we looked around and saw it for as little as $120 with an average price of $140. The speakers are light enough to mount on the wall, out of the way. The sub woofer is large enough to cramp you a bit under the desk. The system has a nice, clean look to it with the option of using the supplied grill or without if you are the type that likes to see the actual speakers. Attention to detail includes the ability to rotate the speaker for the best listening angle. The sound is rich, full and unbelievably clear for such small speakers. THX does not hand out certifications lightly, and this set has earned it."
Full Review

Amazon.com sells the Logitech Z-5300 5.1 Speaker System for $147.24.

See Also:
New Slim Devices SqueezeBox Wireless Music Receiver
Realworld Sicuro RW-350XL 2.1 Gaming Speakers Review
Philips MZ1100 Gloss Emotive CD/MP3 Shelf System