i know someone who has them, and i can say with 100% certainty that internally, they're identical to these:
http://www.overclockers.co.uk/showproduct.php?prodid=SP-052-LG&groupid=702&catid=22&subcat=165
they sound quite nice to be honest, especially for their price (well, the price of the X-540's anyway) and they are satisfyingly loud
![]()