Nice Sound System for your PC

Well, there are many Sound System/Speaker and hi-fi, which one are the best?

I use an Altec Lansing Speaker 2.1, still underbudget to buy a new 5.1 but still it give out a nice qualty sound.

Can not be answered without specifying:
- Certification (e.g. THX, DTS, etc.)
- 2.1,5.1,7.1, or even 9.2 or even bigger..
- price range

More information is need, but in my opinion anything over 5.1 is over kill. I have only ever heard sound systems up to 7.1 and honestly I can't tell that much of a difference between 5.1 and 7.1. I have used 5.1 systems for the last 5 years and they have always been great. A quick search on best buy brought up this system. The reviews for it are good and it's quite cheap. Logitech makes good PC sound systems to my knowledge.

It is true that Logitech makes decent PC sound, which is another factor you need to consider. A system like the one suggested will indeed provide a great sound for your PC, but compared to "real" speakers and systems that audiophiles would buy, then the sound of the proposed system is crap!
You have to decide if you just want good sound for your games or you really want something that can give you the full sound spectrum of whatever music/movies you listen to or see.

Most motherboards have an optical out on it nowadays. Plug it into the receiver of a home theater system IMO. Otherwise your 2.1 setup is fine. The only thing I would possibly consider is some high-def headphones if your trying to keep noise down from the neighbors or people your living with.

I do disagree on the fact that most motherboards are suppose to have an optical out, in fact I have never seen one (I know they exist, I just disagree that they are common).
Besides, if the sound card is integrated on the motherboard then we are usually talking about capabilities (e.g. 5.1 sound capable) and it is usually not quality sound you get.

Only available on super high end boards.
But when you're dishing out that much dosh you would have money for a good sound card making the integrated sound card moot.

Here's my two cents:
Sound is extremely subjective some people can't tell the difference between the sound of a set of speakers that are worth thousands of dollars to a set that's only worth a couple of hundred.

So my suggestion is go to the store and listen to the speakers and find the one that suits your needs and music you listen to it's the same deal with headphones ect.
No point getting a hifi system if you're only going to be listening to mp3s.

If you do get a hifi system you want a good amp and a good set of speakers. Expect no less than $1000, that's for a cheap system, a requirement if you get a hifi system is a good sound card as your sound is only going to be as good as the source.
Unfortunately, even the best sound cards can't measure up to the specialised cd players used in hifis but they get damn close.

If you're just the average user, the set that Animeholic suggested is pretty good and will keep most people satisfied.