Sharp's SD-SP10 virtual surround system uses Dolby Labs' Virtual Speaker and Audistry technologies to effectively recreate a surround-sound effect using a single three-speaker front unit and a separate subwoofer. With six inputs in all, you'll be able to connect all your audio sources (DVD player, set-top box, game system, etc.) conveniently, enjoying nice rich sound from a very compact, surprisingly inexpensive system.
$300
Learn more about the Sharp SD-SP10