Computer audio systems keep getting better. From the day I had my first truly audio capable PC (Amiga 1000), to today, having a decent audio subsystem has been a REQUIREMENT of any PC I own. My personal entertainment device of choice is my PC (just ask my wife about the PC/DVD/DivX/MP3 PC I have in the entertainment center. She's not so sore now that I have it hidden :D).

Over the years I've had various speaker systems connected to my PC's, recently concentrating on offerings from Cambridge Soundworks and Altec Lansing. Logitech was never a company I thought of when it came to audio. With the introduction of their "Z" series speaker systems, I feel that's poised to change.

Sitting in the middle of the "Z" series, is Logitech's Z-540's. A value oriented 4.1 audio system, attractively priced at $79 (lower if you look of course), for me re-define's the term VALUE in this audio segment. We'll talk about why in a minute....but first, the obligatory specs.