I am not sure I completely understand... You have 2 sub-woofers available that you have not yet refurbished, and you aren't going to waste your time refurbishing them if they won't sell for the money you will be spending, you won't do it?
Might generate more interest if you could post more information on the part you are trying to sell. Maybe a picture, or even what you have done to these to "refurbish" them. Did you pull them from the junkyard, scrub them down with simple green until shiny and call that refurbished? What speaker did you put into them if you did replace that, and what ohm is the replacement speaker? Is the amplifier still attached to the box, and if so is it working?
Finally what are you looking to get out of them as far as a price goes? People will gladly pay you for your time, but are not likely to play a guessing game trying to hit on a price that will not break you.