Polk Audio knows tower speakers. The ES60 is built for people who want room-filling sound without a complicated setup. It handles Dolby Atmos and DTS:X natively, which means it creates height and depth for movies and games without needing separate overhead speakers.

The driver array does the heavy lifting. A 1-inch Terylene tweeter handles high frequencies with clarity, while three 6.5-inch woofers push bass that feels physical. The 2.5-way crossover keeps everything balanced. At moderate to loud volumes, the sound stays clean and detailed. The bass boost feature adds punch for action scenes, though purists can leave it off for a flatter response.

The cabinet is plastic, which keeps weight manageable at about 50 pounds per speaker. That’s a trade-off. It won’t feel as premium as wood veneer options, but it won’t break your back during setup either. For the price, the ES60 delivers genuine tower performance with Atmos support. If you have the floor space, it outperforms any soundbar in this range for immersion and raw presence.