Logitech.com offers the "dented box" Logitech X-540 5.1-Channel PC Multimedia Speaker System, model no. 970223-0403, for $54.99. With free shipping, that's the lowest total price we could find by $84. (We saw a refurbished unit for a buck more two weeks ago.) The X-540 sends 70 watts of total system power to four satellite speakers, one center channel speaker, and subwoofer.

Although its box may be dented or scratched, the contents are new with a full warranty.