Linux Media Center

It just came to me. Is there a MCE-like Linux OS because the eventual plan is to make a <$1000 MCE stomper and diminisher w/ Linux. A link would be nice if there is one. To me an open-source media machine is the best.

Im not sure if this is what you mean:

http://anandtech.com/linux/showdoc.aspx?i=2190

If not, ignore me:)

Although that's a nice option I was wondering about an OS not programs. I Understand that I need more hardware, but I was thinking along the lines of a simple straight and to the point media OS powerhouse.