I've had this for about half a year as a home theater PC. I replaced it with my retired Macbook Pro because I prefer using OSX to Windows.

Specs:
Intel Atom 330 processor
Nvidia ION chipset
4GB ram
160GB hard drive
WiFi adapter
IR remote adapter
Wireless keyboard and mouse
Windows 7 - comes with authentic serial and all that

This is a perfect, fully functional PC which also happens to make for an awesome under-the-tv home theater computer. It plays HD videos perfectly - you can run XBMC or Boxee, or other media management software on this PC. It can be controlled with wireless mouse/keyboard (included) or any number of universal remotes with the included IR receiver. Works like a charm and best of all its pretty much silent, which is very important for a home theater computer.

I'll take the first reasonable offer.