Logitech X-540 5.1 Speaker System - $45

Basically new. I bought the speakers very recently, and only realized after receiving them that my laptop wouldn't be able to run a real 5.1 setup (there is an emulated surround sound mode). These speakers received really good reviews just about everywhere and retail for about $65-80.

"I have spent the better part of the last 2 weeks with the X-540 speakers on my desk and in that time, I have appreciated their sound as well as their build quality. They are a sturdy bunch indeed."

http://techgage.com/article/logitech_x-540_51_speakers/

"Don?????????????????t pass up this 5.1 speaker system from Logitech when you?????????????????re shopping for a new set of computer speakers or home entertainment speakers. The bass that is produced by the subwoofer is so clean hitting that all of the songs I played sounded a tad better than before."

http://www.overclockersclub.com/reviews/x540/