If you ask my friends, they’ll tell you that I am always searching for the perfect home theater pc and the cheaper the better. I’ve tried Mini-ITX mother boards, slim-line PCs, Fancy full-sized theater cases and a whole host of other systems. But, as you’d guess all of them have their short comings; under powered, too expensive, too big or too loud. I really haven’t been able to find the perfect low-cost system with enough power to play back High Definition MPEG-4 Video that is small and quiet enough to put in my entertainment center. That was until I happened to find the Acer Aspire Revo AR1600-U910H Desktop PC this past weekend at Fry’s Electronics. This system is based on the Atom N230 processor and the NVIDIA ION LE-Graphics processor giving you the ability to tackle any type of video playback all for under $200.

Below are the Acer Aspire Revo Specifications:

• Box Contents – Acer AR1600-U910H Desktop PC, USB Keyboard, USB Mouse; Software Bundle – Windows XP Home with Service Pack 3, Microsoft Works, Microsoft Office Home and Student Edition 2007 Trial, McAfee Internet Security Suite 2008 60-Day Trial
• Intel Atom Processor 230 1.6GHz
• NVIDIA ION LE Graphics
• 1024MB DDR2 RAM
• 160GB 5400RPM SATA Hard Drive
• 512K L2 Cache, 533MHz FSB
• 10/100/1000 Gigabit Ethernet LAN
• Back ports – 4 x USB, RJ-45 (LAN), VGA, HDMI
• Dimensions – 7.1 (H) x 1.2 (W) x 7.1 (L) inches
• EnergyStar Compliance
• Expansion slot – Mini PCI Express
• Front ports – 2 x USB, High Definition Headphone Jack, Microphone Jack
• High-Definition Audio Support
• Multi-in-One Digital Media Card Reader MMC, SD, MS, xD Picture Card
• Ultimate Small-Form Factor Design Case
• Weight – 9 lbs.

Add a Windows Media Center Wireless Remote for around $50 and a copy of Windows 7 Home Premium upgrade for around $100 and you’ll have the perfect Home Theater PC setup for around $300.