You're better off posting in the Home Theater Computers area. You'll get more hits there.
All the major manufacturers make HTPC's now or you can find a powerful PC and add a better videocard, soundcard and PVR.
I saw someone the other day who had found a Dell Pentium 3.2 GHZ for $700 and all he needed was a videocard.
I built my HTPC and realized it was a no brainer. Every connector has it's place. I just read a PC builder magazine and read through the motherboard manual.
I had a friend show me how to reformat the Hard drive and as it turned out it was another no brainer. http://www.avsforum.com/avs-vb/showt...hreadid=526610