003 recommends the Klipsch Promedia Ultra 5.1 speakers based on his opinion that they sound better.
I'm going to recommend the Logitech Z-5500's unlike the Klipsch Promedia's that are $299.00 out of his budget and the z-5500's are $212 with-in his budget. Features the Promedias don't have.
Not only do the Z-5500's sound great but it has a few features that make this much more then a PC speaker set.
The Logitech Z-5500 has a control box that not only looks sexy, but gives you not only (6 Channel Direct Connect) to your PC sound card) it also has (1) Optical Port - perfect for game consoles - It also has a digitial coaxial port as well. I've got my PC, PS2 & TV cable box all connect to this set of speakers. Beauty, functionality, incredible sound, inexpensive and worth every penny.