i consider myself an audiophile, so i'll say that jbl generally makes very good speakers... hell, audio stuff in general. defintely better than altec lansing or other such mess. i'm a cambridge soundworks guy, but it pretty much all comes down to the cost:enjoyment ratio.
check out the 200w, 4.1 surround sound logitech speakers (whatever their real name is) they cost around $200 ($179 in sunday's best buy advertisment) and i'm giong to get them when i build my new computer. i think they were reviewd at some point at tweaktown.com, and, anyway, check them out.