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Alternatively have a look at Shuttle PC's Their bear-bones kits are some of the best I have ever come across. ....... The via/epia Mini ITX machines are very cheap to build and as a web browser/media server do a reasonable job, but the processor absolutely sucks at floating point and AFAIK there is not enough go to do Tivo like activities. <<<<<<<<
All very true, but mini-ITX was never designed to replace regular desktop PC, more as an appliance where a modern PC is way overkill. I'm about to take a pile of them to central China for use in a radio station to control digital audio switching; thanks to Linux they'll never even announce their presence.
The VIA boards, being small and quiet, have sparked a lot of interest in small, quiet PC, but that's really another story and not a fair comparison. Compare them instead with industrial PCs costing many times as much and offering no more. For example, the Geode-based boards from Arcom at £350 or so each. That 300MHz processor really sucks; it feels more like a 486/50.
-- GT