The more you spend, the better quality speakers you'll get. I recently found a set of "fair" speakers with a subwoofer for $15 on sale. I don't play a lot of games and I don't use the system as a primary music machine but they certainly improved the sound of watching DVD movies and listening to my music collection.
Watch for sales and spend what you can.
Grif
I just got a new Dell Dimension 4700,a 3.25GZ, 512 MB DDR2 SDRAM at 400MHZ and a 128 MB PCI-E X16 ATI Radeon X300 SE. with integrated audio. This system has some cheap DELL speakers A215 that I'd like to replace. I'm thinking of something with a sub-woofer because otherwise these things sound tinny. Any suggestions for something under $75 or is that unreasonable? Thanks for your help.

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