@diox
thats a pretty bold statement which isnt quite true.
while i cannot say that they (the cyberacoustics speakers you mentioned) arent good speakers (i'm not familiar with that particular set) other good options can be had for under $100 which are very good and include...
the logitech z623 (if you get a good deal), z523, and if you just wanted something cheap then the z313. if you do not care about a huge low end bass response then the creative gigaworks t20 is a good set and the t40 might be within budget if you find it on sale at a good price. the jbl creature iii is another well respected piece.
or for $100 you could potentially build yourself a 2.0 hifi system with an amp and some bookshelf speakers.
also keep in mind that everyone has their own idea about what sounds best. some people think speakers with low end bass response are best. some crave crisp highs and mids. some prefer neutral sounding speakers. etcetera. this is why there quite simply can not be a best.