MENTION Bose and music lovers will start getting into a heated argument.

You won't hear terms like 'frequency response' or 'crossover frequency' from the company.

It's a consumer-focused approach and, despite what hardcore audiophiles might say, there's a big market for products free of geek jargon.

Conventional audiophile wisdom states that you need large speakers to move air, but there are those who prefer Bose's small and unobtrusive speakers even if they are priced at a premium.

Now, Bose is trying to apply more of its formula to the computer (PC and Mac) market.

At $749, their latest Companion 5 speaker system is probably one of the priciest 2.1 (two satellite speakers and one subwoofer) sound system ever made for a computer.

In this market, Bose faces steep competition from Creative's X-Fi Sound System Z600 ($599) and Klipsch's Promedia GMX A-2.1 ($289).

Both are excellent systems for the money, but take up more space.

The Companion 5 is one slick package, with minimalist speakers that look great with any PC monitor.

Wiring is less complicated than usual. The system plugs into your computer using a USB connector instead of the usual 3.5mm audio jack, and there are no exposed copper wires to insert into speakers.

However, do know that a USB-based speaker system could also possibly reduce the speed of data transfer between other USB devices (flash drives, digicams and so on) that are being used simultaneously.

What also caught my eye was the Companion 5's cool-looking volume control that mutes the music with just a soft tap. It also provides earphone or line-in jacks for your MP3 players.

But the bottom line is - how good does it sound?

During my hands-on session at Atlas Sound and Vision's showroom, the Companion 5 excelled in creating a really expansive soundstage thanks to the way its fan-like speakers project sound in a wider arc than usual.

Movie trailers (Alexander) and games (Need For Speed Carbon) came alive as the 'widescreen' sound makes the screen images appear larger than they are.

SUPER STEREO

My eyes really opened when I played my own music CDs, ranging from the Next Stop Wonderland bossa nova soundtrack to No Doubt to the rocking Propellerheads.

When played loudly (and the Bose can really bring the house down with little audio distortion), the stereo imaging is incredible. Instruments are separated clearly and 'placed' further apart than normal PC speakers allow.

Both mids and highs are reproduced sweetly, and while the bass could have gone a little deeper, I could appreciate the well-balanced sound.

The only downside is that the lead vocals of each song does not seem to stay focused in the centre of the soundstage, but sounds more dispersed and less intimate.

I am always on the lookout for great PC speakers and the Companion 5 definitely makes the grade in both form and function.

But since audio is such a subjective matter, I suggest you go audition all the systems I've mentioned here and see which one suits your sonic tastes and wallet size best.

Rating: ****