Building a HTPC is not that much harder than building a normal PC. All you need is a few extra parts and you can turn any PC into a movie showing entertainment center.
http://www.thetechzone.com/?m=show&id=132

You went for the package speaker system from the famous-name manufacturer that runs the slick advertisements everywhere you look, and spends millions on promotion and little on research and design. The sound is a disappointment
http://forum.ecoustics.com/bbs/messa...79/109262.html

more HTPC Guides and Links here:

General Guides:
- Definitions of common HTPC terms
- Proven Hardware List
- PVR MPEG2 Encoder Cards Guide
- Hauppauge PVR card newbie guide
- Building an HTPC for around $1000
- Connecting your Digital Cable or Satellite box
- Need some help understanding a dual tuner setup
- Using an HTPC with Digital Cable

Software Guides:
- DVD Post Processing with FFDshow
- Links to important HTPC software
- Definitive list of frontend software
- Tips on speeding up XP boot time
- The Comprehensive Windows Media 9 HDTV Encoding Guide

Powerstrip and You:
- Creating Custom Resolutions
- PowerStrip Timings 101
- PowerStrip & the resolutions you'll use
- Custom Resolution Guide for 1080i HDTV

Linux Guides:
- HTPCs under Linux, MythTV and you
- MythTV and Gentoo GNU/Linux
- Myth TV and Fedora
- AVS forum - Linux

Display Guides:
- Overscan?
- What do I use for an HDTV?
- How to connect your PC to your Digital/HDTV
- General questions regarding HDTV cards
- Testing PQ on Digital Displays: DVI, VGA, Component, 1x1 mapping

Hardware Guides:
- Video card & TV Capture FAQ
- ATI Video Card Buyer's Guide
- Links to HTPC cases
- Looking for a quiet Optical Drive?
- HDTV Card Buyer's Guide
- Beginner: general questions regarding HDTV cards

Hauppauge Guides:
- Hauppauge PVR to MPEG4 Conversion Guide

Audio Guides:
- S/PDIF Demystified
- LordJames' HTPC Noise Reduction Guide
- HTPC Audio 101
- Envy24HT-S - The Definitive Source
- nForce Audio Buyers Guide
- Audio Interconnects FAQ

Gaming on the Widescreen:
- HD 16:9 Compatible PC Games
- HDTV Gaming

Tools for MCE:
- MCE WebGuide

http://www.hardforum.com/showthread.php?t=759011