Logitech says the X-540 is designed for gamers designed to solve "two distinct problems." One is enabling folks to enjoy the experience of surround sound even with two-channel audio sources, by including matrix surround-sound technology (audio sources, including many games and nearly all digital music, are coded only for stereo sound, limiting the purpose of having a 5.1 system). Two is offering users of flat-panel display a convenient place to set a center-channel speaker, Logitech's patent-pending integrated center-channel clip attaches the speaker atop the monitor, saving desk space

The Logitech X-540 speakers, the company's first to offer matrix surround-sound technology at a price under $100, succeed on both counts. They split an audio signal to create five channels of sound from common two-channel stereo sources without distorting the audio quality.

The X-540 speakers use Logitech's Frequency Directed Dual Driver technology, which is designed to help the speaker system produce richer sounds by having two drivers in each satellite speaker. The combination of five satellites plus subwoofer delivers 70 watts of power using the audio industry's official RMS (Root Mean Square) measuring system. The system also includes a down-firing subwoofer and a dynamic, real-time equalizer.

When it came to music and DVD viewing, the X-540 were more than adequate. However, the 3D characteristics of the sound was somewhat lacking, which may disappoint the super-serious gamers out there.

The matrix button is conveniently located on the control center, along with the power button, volume controls and a headphone jack. Individual volume controls for center, side and rear speakers would be welcome.

The speaker system's center-channel clip fastens the center speaker to the back of the display's top edge. It rotates down from the chassis, enabling the speaker to stably site atop of an LCD panel. For users who still prefer CRT monitors, the center-channel clip also acts as a speaker stand that can sit atop the monitor or in front, on the desk. Metal grilles protect the satellites and a down-firing design shields the subwoofer driver. The solid black design of the X-540 is attractive (and certainly don't look "low end"), though users of white Macs (such as the iMac) may wish for a "snow" version of the speaker systems for a more appealing aesthetic match.

The bases of the satellite speakers rotate, allowing for either stand-alone or wall mounting. This means that the speakers are suited for a variety of installation settings, though, alas, the speaker base has no tilt or rotate features so can't be adjusted.

There are better 5.1 surround sound systems out there -- but they'll put a bigger dent in your wallet. If you want a decent, no frills system at a reasonable price, Logitech has what you need in the X-540. If money is no object and you want the very highest quality sound, Logitech and other companies offer higher-quality choices. For most of us and for most uses, however, the X-540 are a sound (sorry, couldn't resist) investment.

Macsimum rating: 7 out of 10.