Over the years, I think I've listened to most of the better iPod speaker systems out there. But I stumbled across one a couple of days ago that sets a new standard for value. The Kicker ik501 iPod speaker system is so superior in value to anything else out there that if it's even vaguely in your budget range, you've found here what you're looking for.
I don't think it's easy to design a GREAT speaker system for $100 retail price. A product with a $100 retail price is probably sold to the retailer for $60-70. The manufacturer needs to make a profit, so they're probably targeting a manufacturing cost of maybe $40-50. A lot of this remaining $40-50 budget is taken up by a bunch of little fixed costs that add up -- shipping, packaging materials, instruction manuals -- none of those do anything for the sound. And then there's the power supply, display and associated logic, etc. So how much money is left over to allocate to speakers, the amplifier, and the enclosure -- the components that have the most direct effect on sound? Not much.