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I found this in my basement. is it a subwoofer? it has L & R inputs and L & R outputs. heres a picture of the front: Here's a picture of the back: I don't understand what it is, because it has both l & r inputs and both L&r outputs.... what can i use it for?

My budget is around $250. I just want a starter system, for my room basically. Can anyone recommend me a good, solid system for around my price range? I NEED at least 2 digital audio inputs, whether they be digital coaxial or toslink. One for my PS3, and another for my HD cable box...