Speakers.
5.1, very clear sound quality. Nice accurate reproduction. Now, I'm not talking about some Klipsch or B&W setup here, but for cheaper speakers these are VERY nice. Clean, clear and crisp highs and full base. Sub has volume contol on the back, and its quite useful. From pretty much off, to way way too much. I run it just shy of half.
headphone connector on the right speaker is nice too.
The sub is enclosed in a heavy MDF case and seems built to last. It has the amp in it and has all the connectors on the back, colour coded for the speaker plugins. The connectors are very tight. The surround speaker is unique, not just another of the regular ones, which I find nice. It is similar, like a side speaker put on its side, but it IS different. They come equipped with plenty of wire, especially the rears.
They look like they cost alot more than they do, classy.
Staples, regular price $120, I payed $99 a couple of weeks ago.
I've played classical, jazz, rock, games and the setup and demo stuff from my new Audigy2 ZS on them, and it all sounds very nice. I'd say nicer than some of the cheaper "home theatre in a box" setups people put in thier livingrooms.
The BMW films sound very good. I don't have a DVD rom on my machine, so that isn't tested, but I have some sample sounds from CLabs that do sound phenominal.
One niggling thing I really hate is the power button. You can't push it without moving the bloody right speaker!!! Ok, I don't hate the button, but its placement is just not thought out.