Err...
"Beowulf is an approach to building a supercomputer as a cluster of commodity off-the-shelf personal computers, interconnected with a local area network technology like Ethernet, and running programs written for parallel processing. The Beowulf idea is said to enable the average university computer science department or small research company to build its own small supercomputer that can operate in the gigaflop (billions of operations per second) range. In addition to possible cost savings, building your own supercomputer is said to be a learning investment and make you less dependent in the future on particular hardware and software vendors. As off-the-shelf technology evolves, a Beowulf can be upgraded to take advantage of it."
Now that we have delt with that part; unless ofcourse you are longing the companionship of Grendel, Geats, Danes, and other older Germanic people...
Lets come to the point! When you say "speaker system" I hope you are not counting the source here. If in case you are (you mentioned DivX) then we are talking about a whole package here. It would be great if you can elaborate a bit on the specific requirments. I'm sure we'd come up with some combinations, one of which would surely impress you.
Cheers.