Dell has a blu-ray rewriter, not listed on the web page for 199.99, couple this with a good sound card (Soundblaster X-Fi at the low end) and a digital IO module ($20.00 from vreative) and you have a complete digital media system.  Along with my Yamaha RX-V361 receiver this whole thing totally kicks and the beauty is that for a few dollars more I have a Linux machine (Ubuntu 7.1) running SAMBA that stores 1.25 TB of digital entertainment.