Computer Speakers on a Budget?

Angela asks: "In the spirit (and utter terror) of the upcoming holiday season, I would like to ask the opinion of the Slashdot community on speaker technology. The dilemma is this: I would like to purchase computer speakers for my audiophile husband for Christmas, but I am clueless when it comes to this particular field. I am also on a budget ($200USD or less?). What computers speakers would you suggest and why?"