My friend has asked me to build him an HTPC and he has about £300 to spend. He is going to run XBMC on top of Windows 7. He will only be using this as a PVR and a media player so no need to spec something for games. I do need to get a freeview tuner card for him which will nudge the price up. As a positive though I have a full Windows 7 licence I am giving him which will keep that cost down. I want this to be as quiet as possible.