Quoted:
I think I'm in need of a replacement set of front channel speakers..
My Polks seem to have started to become distorted at lower frequencies.
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OK, based on that...
What's their model number? eta: I assumed you were referring to front effects speakers. Is this correct, or are we talking about your main L/R speakers?
It's a process of
elimination. I would confirm that they were in fact damaged before
replacing them. You could hook them up as the mains, or to another
receiver, and play stereo music through them as a quick test.
Once
you confirm they're toast, then the question becomes "are they worth
fixing?'. Woofer foam-surround replacement isn't a big deal but you
said that looked OK.
What are your current main and surround speakers?
You should sonically match those as closely as possible, if you determine replacement is necessary.