TheTechLounge posted a review on the Logitech X-540 5.1 Speakers

With prices for speakers as low as they are, and with all the competition and variety, it's difficult to pick a good set of speakers... Especially if you aren't an audiophile. No matter what price bracket speakers are in, there's a certain degree of mystery as to how they'll perform. Sure, if you drop a fistful of C-notes, you're probably going to get good audio, but even then, the only way to know is to listen. Which is why we've got this 5.1 set from Logitech on our hands. Because our hands, have good, er, ears.

Logitech X-540 5.1 Speakers Review