"It is advised to place a subwoofer underneath the table close to your legs. In my setup, I have my Creative FPS2000's Subwoofer port firing into a corner. This helps to strengthen the bass but also makes it very boomy and this boominess is very noticable when played loud with bass heavy tracks. To solve this I built custom acoustic panels which help to absorb boomy and excessive bass and help make it diffuse."
FULL STORY @ HWEXTREME (http://www.hwextreme.com/article-audio1.shtml)