At that price...buy a stereo receiver and a pair of bookshelf speakers.
These are the bookshelves I've got:
http://www.amazon.com/BIC-America-DV62si-B...5489&sr=8-1I paid much more for them a while ago. They're a little bass heavy at high (read HIGH) volumes, but very crisp. Surprising bass (down to 43 Hz apparently) for a bookshelf with a 6.5 inch mid / woofer. A several years back (when they were $200 a pair), consumer reports gave them a best buy rating (although...expect very subjective ratings for their sound testing). I think they're quite good
for the money.
I ran these for a couple of years with a JVC stereo receiver that I got for about $130 refurbished. There are some options in the $100 range for receivers (like this
sherwood). Not particularly "audiophile" by any means...but still far superior to anything that would be integrated into a speaker or subwoofer (at this price range).
I own a pair of Bose headphones (they sound decent...however, they're cheaply built. Wires are junk and the leather like ear pads wore through and collapsed after about 2 years). I probably wouldn't buy them again (although, I'm probably going to put new ear pads on and solder decent wires on - and then let my GF use 'em).
I also own a pair of their companion 2 system...for $100, it's not bad (you can do worse). Like many (if not all of Bose speakers), they sound "good", which is misleading to an untrained ear...they do not have flat response by any means, and become exceedingly "boomy" at higher volumes. Bose really seems to be in the business for the money...and not for the music or audio. Most, if not all of the drivers are cheap paper. Plastic injection molded cabinets. Just blah, really. My mother is inheriting this system from me, because she can't tell the difference. No harm done...
MDF bookshelves are going to be much better for music than just about any of the similarly priced multichannel plastic injection molded systems that are marketed to the computer enthusiasts. The stereo imaging and crisp upper range is good for gaming as I've experienced in the 6 or so years I've used bookshelf speakers in this manor.
Just my opinion...if you want to hear for yourself, you can probably find the "in a box" systems at your local computer store / best buy / etc etc. You can't really do that with bookshelves in this price range (once you get into serious audiophile territory...you can audition speakers and amplifiers).