Home Theater PCs

HP Pavilion Slimline s3200t
The HP Pavilion Slimline s3200t offers perhaps the strongest bang for the buck we've ever seen thanks to its HD DVD/Blu-ray hybrid optical drive and its strong overall configuration. It outclasses every other HD-equipped system we've seen so far. If you're shopping for a living room PC and want complete HD format flexibility, this is the system we'd buy.
Specs: Intel Core 2 Duo E4500 (2.2 GHz), 2 GB DDR II SDRAM, 500 GB Standard, Microsoft Windows Vista, Vista Home Premium, Desktop, Core 2 Duo, 256 MB

Velocity Micro CineMagix Grand Theater
Velocity Micro's first full-fledged home theater PC pulls very few punches in providing a complete digital media experience. It's big, it lacks a built-in audio receiver, and it invites PC gaming into the living room, which has never been the best fit. It's also the victim of a few Vista-related growing pains. On balance, though, Velocity Micro has as complete a home theater PC as we've seen.
Specs: Intel Core 2 Extreme Quad Core (2.4 GHz), 2 GB, 400 GB Standard, Microsoft Windows Vista, Microsoft Windows Vista Home Premium, Desktop, Core 2 Extreme Quad Core