The Toshiba SB-M 22 is a compact stereo speaker system designed for use with various audio equipment. It features a two-way speaker design, which includes a woofer and a tweeter to deliver balanced sound across different frequencies. The speaker cabinet is typically constructed from wood or MDF for resonance control, and the design may include features like a rear bass reflex port for enhanced low-frequency response. The SB-M 22 is often praised for its clear sound reproduction and is suitable for a variety of listening environments, including home audio setups and more personalized spaces.