In my opinion rather by a cheap PC,install a cheap graphics card and sound card. Then install XBMC which will give you a superb interface. Then by a remote, you can use a PS3 bluetooth remote as well. This is the best option as you can always upgrade the PC as time goes on and you will never have any codec problems ever. PC Is the best option you can even install openelec which essentially turns the PC into a fully working media player