THE GOOD:Loud, clear audio.
The sound is very directional-based. (More on that later)
Lovely bass with its own volume control.
A good value.
THE BAD:
My first try was a set that went defective after about a week. Though 30 minutes standing in line at BestBuy fixed that.
The sound is very direcional-based.
Tuning is needed for where the speakers are placed, but that's not too bad.
Most likely requires a good sound card to experience great games.
The front-speaker cords aren't that long, and require the full length to reach the subwoofer that was meerly under the desk.
SUMMARY:
Now, about being direction based; To fully hear the sound, the speakers basically need to be pointed directly at you. This is both good and bad...at least for me.
Good, because I can have the sound rather loud and it literally won't leave the room.
Bad, because I can't leave my seat. 
Sound card:
I, to start with, got a basic Sound Blaster Live! card, which is also a good value. But for newer games (example: Battlefield 2) require the more expensive cards. How original, right?
Anywho, if you have an extra one or two hundred to go along with the sound system, be sure to grab a '24bit X-fi' sound card. You want realism? It'll come from that. And it'll sound oh so good.
This is definitely a good start for better sound for only $125 (including sound card). My only regret is that I had to return the previous defective set. Hopefully it won't happen again.
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