Your primary investment should be in your sound card. Something like an Auzen Forte, or similar card. Speakers depend on what you are listening to. For music, I suggest studio monitors. I really like KRK Rokits. Best bang for the buck. Hell, best bang, period. If you are going for a surround sound setup for movies or games, do the same thing you'd do for a home theater. Half your money in surround sound processor/receiver, half in speakers. I really like Pioneer and Yamaha receivers. Speaker preferences will differ depending on who is listening. I like Polk and Klipsch. Someone else may prefer Acoustic Research or Denon or Onkyo. Go somewhere that allows you to sample speakers before you spend money on them.