Altec Lansing VS2321 Speaker System - 2.1 Speaker System - 28W per Satellite, 6W Subwoofer, 16W $38.99

Get full bodied sound with bass you can feel for your PC. The VS2321 features accessible controls and a cable management system on the back of the subwoofer that lets you stow your excess wire away. Best of all, it fits on your desktop and within your budget.

Buy.com is carrying this Speaker System for $38.99