I have 2 sets of them. I paid $30 for them after rebate from Best Buy about 2 years ago. They are more than adequate as computer speakers - I have one pair set up on my desk and I decided to use my Radio Shack sound level meter to see how loud they would play before obvious distortion set in. I cranked 'em up and the meter said 106 dB before the bass started to distort - that's about as loud as a live concert! And the sound quality including bass extension is pretty good.
They also used to come OEM with certain Dell systems, as others have mentioned.