Value for money?
Logitech Z506 5.1 Surround Sound Speakers without a doubt are great speakers awesome quality I have a set they are great!
Best? Well you can't beat a high quality set if headphone can you? But you could always go with speakers made for home theatres set them up around you and you'll feel fully apart if the game! But they sell for up to and over $1000 a $2000!