I got mine at Target, for about 200. Sound quality is good, but if you turn it to maximum volume,(Would be too loud for me anyways) the speakers will start to freak out a bit.. As for quality, I can hear everything in CS:S. And the Bass is great.. I love it. LOSS format music sounds incredibly great. I can actually tell the difference between 128 and 160 bit rates for mp3's too.
It wasn't made for PC though, but I managed to get it hooked up to my PC.