B&W
Is your power source (reciver/amp) justed rated at 110w RMS or are you actully planning on driving your surrounds at 110w? If your power source is simply rated at 110w you could get by with a speaker with a lower rating. The are two offerings from B&W: DM303 and the DM600 S3, both are rated to handle 100w and both can be found within your price range and would make excellent surrounds.