I have a pair of Edirol MA-15D (small studio monitor speakers) for my computer setup. They're way over your budget (around $350-400 IIRC), but well worth the investment. Terrific sound quality.
Sound quality does not imply capability to be "loud". Keep this in mind. "Best" isn't a great word to be using, unless you're willing to accompany your question with a "Why?"... because answers could always swing either way.
For example: Which is best: A laptop or a desktop? A laptop is typically more portable and conservative (energy wise), but a desktop is typically more powerful. The best way to ask this question would be "Which do you think is best? Why?"