eBay with Buy.com has the Logitech S-120 2.0 Channel Speaker System (980-000012) for $8 with free shipping. Features a system power of 2.3W RMS and plugs into your computer with a 3.5mm stereo headphone jack.
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Definitely won't win any sound awards but quite a bit better than the generic 400W PMPO $10 sets if your budget is this tight.