The MartinLogan CLX/Descent i Speaker System

$29,000 (basic finish with two Descent i subwoofers)
www.marinlogan.com

You might think it’s a little wacky to give a $29,000 speaker system an award for value, but it’s relative.  Considering MartinLogan’s reputation for engineering, build quality and customer service, this is a speaker that stands up to others costing three times as much.  To me that represents huge value.  If you have the room and the system to support it, the CLX/Descent i combo is definitely a destination that you may never want to leave.