The Acer Aspire E700 Model S manages to work on both levels, as a PC and as a media centre. It has some upgrade potential, but the configuration we tested will easily handle a wide variety of functions.

A truly fantastic AV receiver, one sure to last for a long time to come, the LX60's only major drawback is its price.

The TX-SR805 can provide some of the best audio you're likely to hear outside a theatre — once you've managed to set it up.

The best looking home theatre system currently on the market, but it is let down by having a mass of components and not have the substance to match its style.

Acer has done a great job of disguising this PC as a set-top box. It's easy to setup and simple to use. We would highly recommend waiting for the Core 2 Duo refresh before purchasing this product. However, if you need something right away it will still handle most tasks easily.

A wonderful home theatre experience. If the buyer can match it to their living room and has a spare few hours to set it up, it is one of the best choices available.

Although the Hifidelio offers excellent sound and a range of useful features, it's extremely pricey--especially considering its limited storage capacity.

An excellent low-end receiver. Doesn't pump out too much power to each speaker, but sound quality doesn't suffer at all.

The ASUS Digital Home D22 is a great all around media centre. It offers dual HD tuners, with a HDMI output, meaning it will be useful for a great many years to come.