Build audio system for as little as $135

Readers sometimes say that the gear I recommend is too expensive and that most people could not tell the difference between it and less expensive gear, nor would they care. The differences are clear, but many readers would like to enjoy music without spending $500 or even $300 on a system, which is actually modest by audio standards. I took it upon myself to put together a system with decent sound that could be purchased with as little money as possible -- $135.

For speakers, I used the excellent Insignia NS-B2111 bookshelf speakers from Best Buy. For $84 a pair, they look and sound great.

Driving them is the tiny Dayton Audio DTA-1 digital amplifier, available from Amazon (www.amazon.com) or Parts Express (www.partsexpress.com) for $45. It is a tiny amplifier with a single miniplug input and a volume control. It can run on batteries, but an AC adapter is included, as is a miniplug connection cable for an iPod or other portable player.

The DTA-1 is best used with 18-gauge speaker wire, because it has small press connectors. You can buy 50 feet of this wire for $6.

If you have an iPod, your system is done. Just connect your iPod to the DTA-1 with the included cable. Turn the iPod volume to a bit under 100 percent to send a strong signal to the DTA-1, and then control volume with the amplifier's knob. If you want to use your budget system with a DVD player, CD player or cable box, all you need is a miniplug-to-RCA stereo cable, which can be purchased for less than $3.

You can improve the sound of your system significantly by placing the speakers on dedicated stands, rather than on furniture. The Sanus Systems BF-31B Wood Speaker Stands can be found at Amazon for $35. Not only will the speakers sound better and be easier to place correctly, but your system will look more organized and elegant as well.

Try to match speakers Q I'm going to upgrade my left and right surround speakers. I have decided on either the Axiom QS4 Quadpolar speakers or the Aperion Intimus 4BP bipolar speakers. My main speakers are Axiom's M3ti, which I am happy with. Which would you buy?

If possible, you should always tonally match the main, center and surround speakers so they speak with the same "voice." This means they should not only be from the same manufacturer, but from the same series.

For example, if you had Polk RTi main speakers, you would be better served getting surround speakers from the RTi series rather than the upmarket LSi series, even though the LSi series is superior to the RTi series.