PC Richard has the Philips HTS3531/F7 300W 5.1 Home Theater System for $80 with free shipping. Features 300 Watts of total power, HDMI putput, DVD player, Dolby Digital 5.1 surround and Music iLink for connection to an iPod/iPhone. Walmart also has it for the same price with free site to store shipping.
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These budget Philips systems are pretty good for the money. Just don't expect miracles if you're trying to play HD content through the USB port.