The tiny MicroDMS P60 player is about the size of a MacMini and deadly silent, which makes it perfect for placing next to the TV as an entertainment center PC. T3 found the DVI and S-Video and 5.1 optical-out audio decent, but complained about the analog TV Tuner. In the UK, they could only get the 5 channels with analog, but here in the US analog tuners are pretty much standard until Vista and its CableCARD support comes along.

This machine has enough power for watching DVDs and recording TV, but playing games requires a more powerful graphics card than the one inside. Still, it's small, pretty and silent, which should make it a nice fit on your home entertainment center. The only downside is that you can only record 60 hours of TV at low quality and 30 hours at the highest. Perhaps there might be an upgraded version along the line.

Hi-Grade MicroDMS P60 media PC [T3 via Chip Chick]