For me convincing

+ Design in plain black with no frills
+ The volume control is solid and pleasant to use, the speakers are thus switched off
+ No annoying blue LEDs
+ Bass extremely well reproduced and the speakers not pack up in a lot of bass
+ "Surround sound" (as advertised) is really perceive, that pleasant sound workup

+/- For bass-heavy pieces of the middle and high tones drown some, but is ok in size and with classical pieces such as with a lot of high tones reminds me not to

Tested for example. agains Creative ZiiSound D5 and Creative T20, while for me the clear winner.