The Altec Lansing Dell ACS340 Powered Subwoofer Computer Speaker System 08506P is a home theater speaker system designed specifically for Dell computers. It features a 2.1 channel audio system with a subwoofer for enhanced bass response. The speakers are wired and have a cube shape in beige color, made of plastic material. With 3.5mm jack audio inputs, this speaker system is a reliable and high-quality choice for a multimedia setup at home. Made in Malaysia, the Altec Lansing ACS340 offers a sleek and efficient solution for delivering audio in a computer speaker system.