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This seemingly low-end X-540 surround set from Logitech certainly doesn't look low end, with its nice black finish and fairly stylish satellite design. So why is it available for under $100? We honestly have no clue—most likely from skimping out on features. However, the center speaker does feature a clip to hook onto your flat-panel LCD or plasma TV screen, which is pretty cool.

Other than that, there's talk of Logitech's Frequency Directed Dual Driver technology and 70 watts of RMS power. What's really important is the $99 price tag, which makes it a nice entry-level surround system for students or poor people. Yes, I said it!

Press Release [Logitech via Digital Media Thoughts]