I bought this for $200 back when there weren't very many choices for computer speakers, and I've never even considered using headphones. Now they have depreciated to under $100.
First, at the time, they were good. They were pretty much the best PC speakers one could get short of wiring one's PC to a "serious" system. You can say I have broken ears, but they sound fine. I have no objections except for the bass. The bass module's level can be adjusted using a knob on the control pod that can be attached to either of the 2 speakers. The bass module's midbass is too strong and lower bass is too soft. No matter how I adjust it, it doesn't get to a satisfactory level. If I adjust it so that the midbass is the same level as the midrange and treble, the low bass is too soft. If I adjust it so that low bass is the same level as midrange, there's a huge and annoying midbass hump.
As these are the only computer speakers I've ever had, though, I can't compare them with other computer speakers. Despite the screwy bass module, it still does what it's supposed to, and at less than $100 right now I think it's still a good value.