Look... its FAR better than the sound of my 46" LED TV. But its not super, wow... OMG type of better. It is easily worth $55. Came with all the cables you need .. rca.. even an opitical, which is what I used for hook up. The little remote had a battery... I mean for the money its a steal. It only has 3, (three) sound modes. "music" "Movie" "Game" There are slight differences.... you CAN NOT do an onscreen equalizer type thing where you can vary different khz ranges. Not at this price range. Maybe if you run it through your computer and THEN do a equailizer tweak. You'd have to do it BEFORE the sound gets to the unit though. Which means you'd have to go From the TV, through the computer, to the D40. Whatever...........I wouldn't spend $130 for a new one... but it helps the sound regardless. You want the high quality surround sound thing... pony up the $$$ and get an LG system or something similar. Remember you DO get what you pay for...!!I see that the $55 option is GONE forever.. too bad. For the $$ get used, I can't see paying full retail for this unit.The cabinet appears well made, the size of the item works well for me. The remote looks cheap and fragile but it does work.Sounds great! Huge improvement over the tv's speakers. Sound is richer for movies and music.One problem I had with the tv's audio was that it was difficult to hear the dialog during a movie......other sound effects were fine. That is not a problem with this unit, I can hear what's being said without having to turn the sound up and down all the time.Set up was very easy using the RCA jacks.Note: Volume adjusts with my tv remote, the unit's remote has no effect on volume. Other reviewers found they could only adjust the volume with the unit's remote. May just be how my tv's audio out is set up; RCA 46" flatscreenTime will tell, I'd like to get at least a couple years out of it for the price. Will update later whether there is trouble or not.Update 12/2/2014 As other reviewers have stated, the remote quit working. A new battery did not help. My tv remote controls the volume so not a deal breaker.Update 12/18/2014 Asked the vendor for a replacement remote and they did send me one.This soundbar sounds very good, for the price. I will not pretend that the sound is of a premium level, but it does sound good. I would play music, switching between my stereo system, with some fairly decent speakers, to this, and while it didn't quite meet the level of quality of the stereo speakers, it was good.I did have an issue with the soundbar in that, after about a week and a half, the remote seemed to fail. I would push the volume up button and it would behave as though I pushed the power button. I called Audiosource, and when they received a shipment of new remotes, they sent me one. It behaved the same. So, calling them again, they sent me another soundbar, with absolutely no hassle, with return label and now everything is fine. The people at Audiosource are very nice and helpful, giving evidence of a small business eager to please. I would have given 5 stars if it wasn't for having to return a defective unit. I would have given less if their customer service was average of worse. I am tempted to give 5 stars just for how nice they are.This is my 3rd sound bar. The first 2 were tinny and not clear sound for dialogue. I LOVE THE AUDIOSOURCE S3D40 !!! I wanted better sound for movies & Pandora music. As another commenter wrote, it is "stupid easy" to set up. The quality is excellent. It is bigger, bulkier and heavier than other soundbars, which to me is fine and dandy. It means quality & not flimsy. Dialogue is very clear, and the bass from the built-in subwoofers is AMAZING!!!! I call it Star Wars Booming Quality. I use the RCA hookups, and it's just fine. There is absolutely no need for a separate subwoofer. Any more bass and my neighbors would be knocking on my door. In fact, I don't even need max volume. No, there is no bass adjuster, but that's fine with me. It's perfect how it is. I love it, and would definitely recommend it to my friends & family.(I gave it 4 stars, not 5, for the minor reasons that there is no bass adjustment, and the fact that the bass is much better for movies...not quite as strong for music.)I am an audiophile for the record. I have an insane system in my man cave. I have always done things myself. I was looking for a simple soundbar for my upstairs cheap 40" LCD. I was looking to only spend like $100 to upgrade the sound for movie watching. Wife actually chose this by accident when I was spending my usual anal hours searching the web, she saw one and clicked on it and said buy this one.I laughed, but did reviews though and research and felt damn, It might actually be good. So I bought it.Well it arrived in days and setup was stupid easy. Sound was perfect for what I was looking for. Heck I may even move it to the living room. It is perfect size and great sound. I absolutely love it.For $100 this thing is a bargain. Base is just right for those with ears and sound is awesome. I have a insane system downstairs that my wife hates because do the base and sound. This bar meets guys like me and chicks like her in the middle for a perfect price.Buy it!Had to return due to defects. No hassle returns gets 5 stars, but this review is about the product itself. The remote only works when it feels like it and the sound lacks clarity. I can barely tell if the tweeters are working, I hear mostly mid-range, and the woofers don't do much. Overall, I think this design tries to do too much as an "all in one" resulting in poor sound quality. You are better off with a sound bar system with a separate woofer.