I just finished my first HTPC, it is for my daughter. I used an older Gateway 400mhz Celeron machine. Put in a Radeon card w/dvd encoding, A hi-val dvd drive and a new sound card. Also got her a new 17" monitor. It was nice low cost solution and she loves. Not many 7 years olds have there own theater in their bed room. Next my son's PC (he's 5)then my machine, My new mother board with a 1.8 ghz athlon XP and ddr memory is coming in the mail. I am truly inpressed by the video quality.