If you have a PC that has a CD/DVD reader or reader/writer, a video card with composite and S-Video outputs, along with a standard VGA output, you can connect it to a home theater system or television with video input capabilities or an LCD or Plasma TV with PC monitor input capabilities, and view your DVDs or Video CDs on your television.
If you also have either Dolby Digital or DTS pass-through or decoding capabilities on your PC, you may be able access the full surround sound capabilities when playing DVDs on your PC two possible ways:
1. If your PC has multi-channel outputs for a powered PC surround sound speaker system you can enjoy a basic home theater sound experience.
2. If your PC also has an optical digital audio output, you can connect it to a digital optical input on an AV receiver and enjoy a fuller home theater experience available in your PC via a standard home theater system.
Media Center PCs
If your PC is one of the new units that run on Microsoft's XP Media Center Edition operating system, you may have everything you need to make your PC a centerpiece of your home theater system, including an onboard TV tuner with provisions for connecting your cable or antenna, an onboard Digital video recorder for recording TV programs and other video sources to your hard drive for viewing or copying to DVD or CD later, and even S-video and composite video inputs for importing video from your VCR or analog camcorder.
Digital Entertainment Centers
If don't like the idea of a PC desktop tower taking up residence in the same room with your TV and audio system, you might consider the new Digital Entertainment Center concept being advanced by HP and some other PC makers. The units are still fully-functional PCs where the innards of the traditional PC are combined with the Media Center Hardware (TV tuner, CD/DVD reader/writer, digital and analog video/audio inputs/outputs), as well as needed software components, and placed in a cabinet that looks somewhat like a standard home theater receiver, making the PC design more pleasing in a home theater setup. However, in most cases you will need to add a surround sound amplifier (or a combination of amplifiers) to complete the home theater audio setup.
More Resources
So - Now you can bring that PC out of the shadows of your computer room and exploit all of its potential as part of your home theater system.
For additional information on this, check out additional articles, including a look at the Windows XP Media Center XP Operating System, from Sal Prince, About Guide for Digital Video Recording: Media Center PCs and Home Theater PC suggestions compiled by Mark Kyrnin, About.com Guide for PC Hardware.
Also, if you are interested in building a dedicated Home Theater PC from the ground-up, check out Mark Kyrnin's Do-it-Yourself Guide.

