The Polk Audio R300 is a part of the R Series line which are made up of budget-priced starter speakers. The speaker is sold as a single unit but may be bought as a pair or combined with other Polk Audio R Series products to form a surround system. It is magnetically shielded to protect against video interference and features an MDF constructed cabinet. The R300 speaker can handle up to 150 watts and uses a rear-firing bass port to produce powerful bottom-end signals. It hosts the Polk Dynamic Balance polymer composite driver for low distortian and features a frequency response of 45Hz-24kHz.