This would be rather nice as a HTPC start!

Nmedia HTPC-280BAV4 Desktop Media Centre Case mATX Black 1X5.25 3X3.5INT VFD LCD Front A/V 400W $189.99

Seagate Barracuda 7200.10 320GB SATA2 3GB/S 7200RPM 16MB Cache NCQ Hard Drive $106.98

AMD Athlon 64 3700+ S939 Processor & EVGA NFORCE4 SLI mATX OEM Motherboard Bundle $149.99

LG GSA-H22N DVD+RW 18X8X16 DVD-RW 18X6X16 Dual Layer 8X DVD-RAM 12X DVD Writer 2MB Black OEM W/ SW $34.99

YOUR TOTAL $481.95

Best wishes to everyone and a Happy new year y'all!