The original Monsoon flat-panel systems were arguably the most accurate computer speakers ever sold. So we can't be too hard on the second-generation Level 9 Monsoon PlanarMedia 14, even though it doesn't quite match the crystalline sound of its pricier forebears.

Each 25-watt PM-14 satellite contains a single flat-panel transducer that, except for its shape, is much like a traditional dynamic speaker cone. The panels are encased in classy black anodized-metal chassis that look especially sharp sitting next to an LCD monitor. Frequencies below 200 Hz are handled by a 50-watt bass amp and conventional 8-inch cone.

Our test unit's maximum volume level topped out at a respectable 96 dB. Except for a 7- to 8-dB dip from 300 to 600 Hz, the system's frequency response is exceptionally flat, rarely varying by more than 3 dB from 60 Hz through 10 kHz, and rolling off smoothly outside of that range. The system's sound is fairly transparent and uncolored, although it doesn't equal the subtle detail, dynamic range, and commanding low end of the Cambridge and Creative systems.

To be fair, its flaws are apparent only when the PM-14 is compared with the best speakers on the market. For its price range, it offers excellent looks and sound.