PC Stats has posted a guide about Building a Home Theatre PC (HTPC)

Computers are a perfect fit for the entertainment room, and building our own home theatre PC is not more difficult than assembling a standard system - as long as you have the right components for the task. In this Do-It-Yourself Guide, PCSTATS are going to walk you step-by-step through the process of assembling your own home theatre PC out of contemporary components. We'll also explore the various things you can do with an HTPC after it's built.

Do-It-Yourself Guide: Building a Home Theatre PC