Going along with a PC is not heading down simplicity lane; you will go through more hassle than you need to. My advice is sticking with a standalone Blu-ray player which you have researched fully. For the amount of money that it would take to buy and build a home media PC, you could use that money towards a very good blu-ray player. Another point that is for a blu-ray player is that most of them now have onboard HD audio decoding for DTS HD Master Audio and Dolby TrueHD. These formats are not yet decodable by the Bose Lifestyle V30. So my solution is get a player that can do onboard decoded, the player sends a compatible signal to the V30 with the high quality HD audio. Now I will give you what you asked for as far as specifications for a media PC although I advise against it. For a motherboard, get a 7 series from NVIDIA. For a CPU, an Intel Core 2 Duo E8400. As graphics go, I would look at NVIDIA and ATI. They both have HDMI enabled cards, but the price may be higher than conventional graphics cards. Be sure it has 512Mb of GDDR3 or more. With the operating system, I regret to say that you should go with Vista, XP is not HD capable. 2Gbs of RAM should be fine. Well Glad I could help.