The Philips Acoustic Fusion 310 produce impressive sound from a fairly small package and in doing so display how good PC speakers can really be. Using the latest in flat panel speaker technology, the Acoustic Fusion reproduces sound accurately without falling victim to the usual speaker pitfalls.

The first thing we noticed when we unpacked the speaker system was the petite nature of the product. The 6w speakers are small and the 20w subwoofer doesn't look anywhere near as powerful as it turned out to be. However once we actually set the system up we were pleasantly surprised by the test results. Setup itself was a breeze, with clearly labeled inputs for all the wiring and the usual colour coded 3.5mm jack to connect to the source device.

We tested the bass using a selection of R&B tracks as well as Nick Caves "Song of Joy" with favourable results. In the lower bass registers, the subwoofer belts out accurate thumping bass without losing detail or becoming muddy or muted.

We also tested the treble using a selection of string-heavy film scores and Howard Shores Main title theme from "Ed Wood" which boasts extensive use of the Theremin. This intense treble workout was handled with ease by the Acoustic Fusion, with clear notes in the higher treble registers without any loss of information or truncation.

Violent pitch changes were tested with the Radiohead track "Idioteque" without any problems and the mid-tones were consistent with every test we performed. In fact, throughout all the tests, the Acoustic Fusion maintained a high volume level without distortion while also handling quieter moments with precision.

The only flaw that we could find is really more of a subjective design observation. We found the speaker design to be rather utilitarian when compared with the sexy Philips MMS430. With the Acoustic Fusion, function definitely outweighs form.

While those looking for a great set of speakers would be wise to consider what the Acoustic Fusion 310 have to offer, prospective buyers should keep in mind that these are little more expensive than the MMS430 and deliver only marginally better sound.