I know alot of people that have used these and say they are the best.. I personally haven't triend them out, but 2-3 of my friends own them and say they are so good, they are responsible for some hearing loss.. lol here they are

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- MSI 865G Neo2
- P4 Prescott 3.2Ghz @ 3.46Ghz 800Mhz FSB 1mb L2 Cache
- 1.5 gig Corsair Platinum Twinx XMS Dual Channel Ram, Latency 2-2-2-5 @ 2.8V
- ATi Radeon x800XL 256mb AGP @ Stock Speeds - 6.8 Catalyst
- SB Audigy 2 ZS Gamer LE 7.1 24-bit Audio Processor