For me:
A balmy, early summer’s eve,
My favorite chair on the back deck,
A Sony Walkman CD player (used) - about $20,
A pair of 30 yr. old Bose headphones - $100 (back in 1990),
A six-pack of beer - about $8 including tax
I had a pair of Sony sscs5 speakers for the deck (bought for ~80 dollars on a amazon sale). It was... meh ok. I put the GR research upgrade kit in it, ~300 dollars and it has become a creator of happiness.
Can't do the liquor anymore... but, the Sony does work well with the coffee/cigars on my deck.