In this price range Logitech has 2 computer speaker systems that are both good products. I received the X140 system about 2 years ago and have enjoyed them thoroughly. For the price and the purpose they were designed for they are an excellent product. Good sound and surprisingly high volume. Infact I can't turn them up all they way and still sit at the computer and have it be enjoyable. But if you want to rock out using your computer while you work somewhere else in a bigger room these can put out a high volume sound and still be clear. Keep in mind the price point, for the price they are great. They also have a head phone jack that an AUX input which is quite nice for Desktop users. You can plug your MP3 right into the speaker and that input will over-ride the input from the computer so that you don't get sound from both sources. I use a laptop so I rarely use this feature for I find it easier just to unplug my laptop and plug in the MP3.
The S220 is a nice little system and with the subwoofer does have a little better bass response. A little. Overall I actually like the sound of the X140 system better. The S220 does have a little control module which might be nice for desktop users. The remote module has two plugs for your computer, one is the green audio and the other is the pink microphone. (they are not right and left like another reviewer stated.) If you have an external mic that you only use occasionally this might be nice. Because you can plug a mic into the module when you need it and leave the module plugged in at all times. Once again being a laptop user this is of no use to me as my mic input is just as accessible, plus I don't use external mics. The S220 has good sound and even at max volume doesn't distort. But that is where I was a little disappointed, the S220 doesn't have nearly the volume level of the X140. It's plenty for a room or office, but in an open space or bigger living room, just doesn't have the volume. Very minor issue.
Overall I like the X140 better not only because of the sound but because of ease. The S220 has 4 components; 2 speakers, a sub, and the module. While it has it's purposes, for me it's more of a hassle and doesn't really give me any additional features, because I'm a laptop user. The X140 is simple and only has 2 speakers to worry about and provides better overall sound.
Recently my younger sister was starting college and wanted a little system for her laptop. After hearing both my Logitech systems she also chose the X140. Both are great but I give the X140 5 stars and the S220 4 stars.
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