Logitech X540 5.1 Speakers

I am totally impressed with the quality and sound production for the price of $100. For a computer room and gaming applications it suffices. To improve on this set of speakers you would have to spend much more money. The bass is not overwhelmingly powerful but it is more than adequate for most applications. The best thing about the bass is that it fits into the linearity of the frequency curve. It produces the sound accurate enough for good reproduction of music and game sounds. I am rather picky and cannot believe I am totally satisfied with the expenditure of only $100.