I just got a set of Polk r40s as the main speakers for a brand new HT setup. It's been 20+ years since I have been into the audio thing - back then it was Technics hardware at 20 watts of power with Jensen speakers. Boy has speaker technology changed. The r40 drivers are fairly small, yet they punch out some major sound.
Matched (well, sort of) with a 100W powered Quest 8" subwoofer and Quest surround speakers it sounds pretty darn good. I play the Sting All This Time cd, and feel like I'm sitting right there in the room with the band. I can go with straight stereo, and the sound out of the polks is still unbelievable.
Great product, great price (I got them as a year-end open-box closeout at 200 CDN for the pair).