Logitech X-240 2.1 Speaker System $29.89 shipped at Logitech.com
Logitech.com has their Logitech X-240 2.1 Speaker System (Dented box) for $26.99 - 15% off coupon code MIR15 + $6.95 shipping = $29.89. Features: Stowaway cradle connects your iPod, Zune, or other MP3 player, Dynamic, real-time bass equalization, Ported, down-firing subwoofer for deeper bass. LOGITECH.COM
"Dented Box items from Logitech are products whose outer box has been torn, scratched, dented, or has other markings on it. The product itself is guaranteed to be in brand new condition and fully warranted."
Next lowest price on Google Products is $46.99.