I have two pair of Polk's, one pair in the great-room & one pair in the bedroom, I can't remember which model but they retail for about $350. They sound better than I thought they would, using my computer as a source and Nakamichi receiver to drive them. I've been very happy with them and would buy them again.
BUT...
The B&W's are MUCH better. I really, really wanted the B&W's, I just couldn't justify $600-$800/pair of in-walls.