when i was in the market for a computer speaker set...i narrowed it down to this
NCIX.com - Reviews of Edifier S330D 2.1 Speaker Set 72W RMS High Gloss Black Piano Finish Digital & Analog Input - S330D.
if you don't mind a Chinese brand
best 2.1 speakers for that price
has optical output to boot
i ended up opting for its cheaper brother
http://www.ncix.com/products/?sku=46...acture=EDIFIER
wow they jacked up the price....it used to be <$70..bought mine for $55