Newegg offers the refurbished Logitech Z323 2.1-Channel Speaker System in Black, model no. 980-000354, for $34.99. Coupon code "EMCPBHW37" cuts the price to $26.24. With free shipping, that's $6 below our May mention and the lowest total price we've seen. (It's a current low for a refurb by $14.) Features include 30 watts RMS of total system power, two satellite speakers, a subwoofer, 40Hz to 20kHz frequency response, composite audio and 3.5mm inputs, and headphone jack.
A 90-day warranty is included, but it's unclear who backs it.