Newegg offers the refurbished Logitech Z506 5.1-Channel Surround Sound Speaker System, model no. 980-000430, for $59.99. Coupon code "EMCARNP73" cuts it to $39.99. With free shipping, that's tied with our February mention of a refurb as the lowest total price we've seen. (It's also $7 under the best we could find for a refurb today.) Features include a down-firing subwoofer, 75 watts RMS of total power, 45Hz to 20kHz frequency response, and 3.5mm audio input. Coupon expires April 29.
A 90-day warranty applies, although it's unclear who backs it.