Which are the "best" speakers or headphones obviously varies according to the person using them and the use to which they are being put. In our opinion, most people will find a $25 set of Altec-Lansing or Labtec speakers or headphones perfectly sufficient for casual listening. As with home audio speakers and headphones, it's best to listen to PC speakers and headphones in your own environment before making a decision. That said, the area around a typical PC isn't a particularly good audio environment, so you may not appreciate the difference between good speakers and excellent ones.
New PC speaker models are introduced frequently, so rather than list specific brands and models here, we put that information on our web site. For our most recent detailed recommendations, visit: http://www.hardwareguys.com/picks/speakers.html.