What's the best audio system for PC and TV?

Logitech X-540 speakers rock! I bought them for playing music on my brand new MacBook and couldn't be happier. The matrix mode, which automatically creates 5.1 surround sound, sounds fantastic and I only have to turn the bass up half way for a good solid bass tone. Also, the control center makes for changing your settings supper easy. I know Best Buy sells this speaker system for about $103.00 so you really can't get a better price than this.