Dell offers Bose Companion 2 Series III Multimedia Speaker System for $89 (reg $150) with free shipping.

Product Description:
Upgrade the sound. Upgrade the experience.
The Companion® 2 Series III system delivers a significant performance upgrade over your computer’s original speakers and most conventional speakers. These speakers are engineered with proprietary digital signal processing to improve performance, delivering crisp, clear audio at all listening levels. Exclusive TrueSpace® stereo digital signal processing reproduces wide, lifelike sound from just two speakers, bringing more life to all your computer entertainment. 

• Delivers high-quality sound and a significant performance upgrade over your computer’s original speakers and most conventional speakers.
• Proprietary digital signal processing improves performance, delivering crisp, clear audio at all listening levels.
• Convenient control and headphone jack placement allow easy access to volume control and headphone connection.
• Dual inputs let you enjoy two audio sources simultaneously—one to your computer, the other to a portable audio device.
• Magnetically shielded speakers prevent monitor interference or damage to magnetic media.
• Automatic tonal balance provides convincing audio performance at practically any listening level.