"Big-name PC vendors are moving into the living room with component-style systems such as the HP z555 and the WinBook PowerSpec MCE 410. These two systems in particular are excellent Media Center PCs, but they differ little from these companies' other offerings, aside from the case lying flat instead of standing vertically. They're purchased via retail or directly from the Web, they include the same parts as mainstream PCs, and they're backed by a standard, lackluster PC warranty. If, however, you're more interested in a professional-grade home-theater experience, there are high-end, specialty system builders that take a different approach to selling you on the idea of integrating a Windows-based PC into your living room setup." 
Dan Ackerman has a nice look at some higher end Media Center PCs. The tests included sound-level testing and you can really see how the higher end systems compare with products such as Dell's Dimension 9100. I'm surprised at how loud some of these systems are. I think my TiVo is loud, but I guess some Media Center PCs sound like jet engines. 8O
Review of High End Media Center PCs
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