Brand new, in box.
Nakamichi SP-C522 5 1/4" coaxial speakers.
Some info available here (http://www.nakamichi.com/auto/fullrange/sp_c522.htm). $60 shipped. Only site I found with these speakers and a price. (http://www.bigbangelectronics.com/product.asp?dept_id=5&pf_id=SPC522)
Nakamichi has high end car stereo products. I have paypal. Email me at Chrissy300zx@aol.com please!

Edit...pictures!
http://www.g35world.com/friends/blacksr20/speakers%20001.jpg
http://www.g35world.com/friends/blacksr20/speakers%20002.jpg

$40? How about it?

No. I'd rather sell them on Ebay. They go for $100 and they are brand new.