As a general rule, laptop speakers bite. That means if you're using your portable PC to, say, watch a movie or listen to music, you're stuck using headphones if you want decent audio.
The Logitech Speaker Lapdesk N550 offers up a pair of bigger, louder external speakers housed in a comfy lap- and table-friendly riser. It normally sells for $59.99, but right now you can get a refurbished Speaker Lapdesk N550 for $23.99 shipped. That's after applying coupon code logi_n550_51611 at checkout.
The N550 is designed for 14-inch-and-smaller laptops. Indeed, the accompanying photo shows it with a Netbook, so anything larger would probably eclipse the speakers. A single USB connection provides power to the 2-watt speakers; the Lapdesk has independent volume up, down, and mute buttons.
Of course, this is more than just a speaker dock--it's also a stand and a heat shield. The N550 angles your laptop by 10 degrees to make typing more comfortable, and it employs a soft-mesh heat shield to keep your lap from getting scorched.
I haven't found many reviews of the N550, but check out this one over at The Gadgeteer. It's fairly comprehensive and has a lot of good photos of the Lapdesk in action.
Because this is a refurb, the warranty expires after 90 days. In a nutshell, if you own a smaller laptop or a Netbook and often find yourself wishing for better audio, the Speaker Lapdesk delivers the goods for a mere $24. Hard to beat!
Bonus deal: The Zvox Z-Base 575 is a killer single-cabinet surround-sound system--perfect for rooms where you don't want a bunch of speakers and wires cluttering up the place. It normally sells for $549.99, but it's currently on sale for $449 shipped. Still pricey, I know, but I'm reviewing one of these right now and it's just awesome.