A Home Theater PC (HTPC) or Media Center appliance is a convergence device that combines some or all the capabilities of a  with a software application that supports video, photo, and music playback, and sometimes digital video recorder functionality. In recent years, other types of consumer electronics, including gaming systems and dedicated media devices have crossed over to manage video and music content. The term "media center" also refers to specialized application software designed to run on standard personal computer.

An HTPC and other convergence devices integrate many or all components of a home theater into a single unit co-located with a home entertainment system. An HTPC system typically has a remote control and the software interface normally has a10-foot user interface design so that it can be comfortably viewed at typical television viewing distances. An HTPC can either be purchased pre-configured with the required hardware and software needed to add television programming to the PC, or can be cobbled together out of discrete components as is commonly done with software based HTPC setups.

Since 2007 media receivers have been incorporated into consumer electronics through software or hardware changes including gaming systems, blu-ray players, televisions, or solid state set top boxes. The increased availability of specialized devices, coupled with the availability of paid and free digital content, has reduced the need to adapt multipurpose (and more costly) personal computers.

You can pass sounds through the sound card from sources such as an MP3 or DVD player. Depending on your budget, you can experience crystal clear digital sound surrounding you just as good as in a movie theatre

 Source: "Wikipedia"