M-Audio AV 40

Pros: Very transparent sound with good sense of position and depth.
For the price these speakers blow away anything else I've heard specifically for PCs.
The mechanical quality is great.

Cons: In my home office the speakers are visible from behind when I enter the office. Many PC speakers are designed to look esthetically pleasing from all angles. This speaker has very visible labels and connectors on the back.

Summary: From the moment of unpacking these speakers it was clear that they are designed with care. It's not the usual rushed designed in China engineering job you sense from most PC speakers.

My first minutes of listening to the speakers actually made me disappointed, but I realized it was because I started out with some random over-compressed 128kbps MP3 files.

I then switched the bass boost to on position and found some of my best MP3 files.

WOW...yes...these boxes are good!

Try to do a critical listening to something like Machu Picchu by Medwyn Goodall on these speakers. Surely they are well worth the money. If audio quality matters to you...these boxes should be on your shopping list.