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Your options for computer speakers cover a pretty wide spectrum. If you have built a multi-media or gaming computer and want the absolute best audio quality, then you are looking at getting a surround sound system. A 5.1 system with a subwoofer is your best bet in that case. If this is what you want make sure that your computer has a sound card equal to the quality of the system you purchase.
If you are not looking for an expensive surround sound system, but would rather decent desktop speakers to listen to a little music and other basic needs, you can find a set on good discount sites for under $15. You will see reliable brands like Creative Labs, Logitech and Bose systems in both the basic models and the higher performance surround sound systems.
If you are looking for something in between those you will not have trouble. There is an audio system designed for every kind of user, from the biggest audiophiles to the most casual computer user.