For my PC, using the a 5.1 box kit from Sony, Sony BDV-N5200W. Not too bad to be honest, got it cheap from rainforest warehouse with scratch on AV receiver for £220 down from £350. Rear speakers mounted to wall behind me and and sub under desk. Speakers are not massive as one would expect, but combined with the sub, there is enough impact and the immersion from the rear speakers adds to it, sounds solid for room its in. Also have a number of headphones and AMP/DAC stack for headphone listening.
Have a dedicated HTPC build in living room as I often find myself gaming more on the big screen there I have a 5.1 separate system which is more substantial.