Depends on the budget you have. If you want the best sound, forget speakers and just get some nice headphones:

Sennheiser HD580/600 - An audiophile standard, they will walk all over probably anything you've ever heard. They're not cheap, and open, but circumaural, comfortable, and my 7 year old HD600s will not be going away any time soon. Sennheiser's other options range from good to crap, so don't assume "Sennheiser" means "awesome".

Beyerdynamic DT250-80 - Somewhat cheaper, closed so they block a bit of sound, they aren't as accurate, but offer a nice balance of comfort, price, and sound.

Beyerdynamic DT-880 - Probably some of the best closed headphones money can buy. Spending more gets you ridiculously minimal gains.

AKG is another company that makes great headphones, the k701 is a nice model.

In the world of crappy Logitech and Klipsch desktop computer speakers, your options tend to be relegated to little plastic boxes with little drivers in them. They can sound ok for light use by non-demanding people, but pale in comparison to some of the better options out there, which will tend to be more like bookshelf speakers.

Here's a nice compact set of computer speakers:
http://www.axiomaudio.com/audiobytecomputerspeakers.html

Here's a nice pair of speakers, which when paired with sub will produce very accurate sound through pretty much the full audio range:
http://nhthifi.com/current/products/pchifi/m00.html
It's also $900.

The previously linked Studiophile AV-40s linked by someone else are a very good option at a lower price. If you must have something cheap, as opposed to best, then they would be a good way to go. M-Audio has other options with prices that climb upwards, and one favorite of mine is Tannoy:

http://www.tannoy-speakers.com/s.php?product=17

You'll need a sound card with an SPDIF digital output for those, but they're damn fine speakers. As for their build, each weighs 18lbs or so, and they're pretty compact for 6.5" speakers.

If you really want the best, though, you could always run a digital output from your PC to an amplifier and then to these. (Yes, this is a joke)
http://www.higherfi.com/spkrlist/vonschweikert_vr11.jpg


You asked for the best, not for cheapie Best Buy stuff, but the bottom line is that once you get to this level, there are a bunch of very good options.


Avoid Bose. Their stuff isn't terrible, but it's very expensive for what it is. Amongst cheapie computer speaker brands, generally Klipsches are a bit better than the Logitech options, which tend to have worse enclosures, and in most of their sets that I've seen, you can't even turn the sub low enough for decent sound. If you want something that goes loud and thumps a bit, they're fine, though.
Source(s):
Bose FAQ:
http://www2.zhome.com:81/ZCMnL/PICS/stereo/bosefaq.htm

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