It comes with a 1.4GHz dual core processor, on-board HDMI and room for 8GB of RAM.
When one of your prime requirements for a PC is size, as it is with most home theater PCs, you need to make a few sacrifices. You're not going to get the same graphics and processing power as a desktop setup, but you can surely get enough to satisfy all your requirements for watching movies and listening to music.
VIA's new VE-900 Mini-ITX motherboard/processor combo is designed to give you plenty of power and a nice low price. Along with the board you'll also get a 1.4GHz VIA Nano X2 dual-core processor. The motherboard features an HDMI connection for high definition video and 24-bit 192kHz audio.
The motherboard also has a few connections you might not expect. It features PS/2 inputs, VGA out and a serial port. The one big downside - it's packing a fan. Still, at $89 it's none too shabby!