Mobo: Gigabyte EP35-DS3R $149
CPU: Intel Q9300 $335
RAM: 4x 2GB-800 G-Skill $192
Video: eVGA 512mb 8800GT $314 (from ModTech)
Blu-ray: Pioneer SATA Player $185
HDD: Seagate SATA 500gb $125 <-- maybe another one for RAID 1 sex?
Monitor: 28" Viewsonic VX2835WM $735
Case and PSU: Antec Sonata III $176
TV Tuner: Leadtek DTV2000H $69
or maybe DVR3200H $96
OS: Vista 64bit Home Premium $159
Sound: Creative X-Fi Xtreme Audio $88

OPTIONAL
Speakers: Logitech X540 5.1 $85