NewEgg.com has the Polk Audio RC85i 8" Two-Way In Wall Loudspeaker Pair for $200 - $20 with coupon code SPEAKER542 [Exp 5/10] = $180 with free shipping. The grills of the speakers are paintable to match any interior decor color.
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The Polks sound great, but not as much bottom-end as the specs suggest (8" woofer @ 20Hz). An excellent alternative, comparable to the Polks for both music and home theater: Parts Express 8" 2-way in-wall, $112 with Free Shipping.
http://www.parts-express.com/pe/showdetl.cfm?Partnumber=300-372
Easy to install, and the harmonics of mounting between wall studs makes for excellent sound. If you have gone to the trouble to wall-mount that plasma, get rid of those big wooden boxes as well
"The grills of the speakers are paintable" Oh, yeah, slobber a gallon of paint on those and who cares if they're Polk or Emerson?