We recently saw Sony release two new Media Centers and now Microsoft must be rubbing its hands with glee as Philips launches its brand new Showline MCP9350i Media Center.

Although companies such as Evesham, Elonex and Hi-Grade are all committed to producing innovative Media Center PCs, Microsoft's home theatre operating system is never going to appeal to the mass market until traditional home electronics manufacturers start to produce models.

It's obvious this Media Center has been designed from a non-PC perspective. The black and silver chassis looks impressive and will sit alongside your other lounge entertainment equipment.

The remote control shares the Media Center's good looks and, thanks to its rather large size, sits comfortably in the palm of your hand. It's also able to control other Philips AV equipment you might already have.

An LED screen on the front provides information as to the status of the Showline, while a flap hides the multi-format card reader and a selection of USB, Firewire and audio sockets.

Despite the fans going into overdrive as soon as you turn the Showline on, things soon calm down and it runs at an almost inaudible level. You're unlikely to notice it's on, even when it's recording with the TV switched off.

Philips has included a dual TV tuner with the Showline. While this means you can record two channels at the same time, if you're thinking of watching Freeview channels on it you'll be sorely disappointed as they're both analogue.

However, we hear a digital tuner version is on the way, although no release date has been given as yet.

Should you want to hook up your Sky or Freeview set top box, Infrared blasters are included. These allow the Showline to control channel changes and schedule recordings. Three individual set top boxes can be attached.

Further highlighting Philips' high-end display credentials, the Showline comes with Digital Natural Motion. This Philips technology aims to eliminate the juddering effect that can plague scrolling scenes in films. It also results in a sharper, clearer image.

On the PC side of things, the Showline runs off an Intel Pentium 4 630 (3GHz) processor. A total of 512MB of Ram is supplied.

While this is fine for Media Center, the relatively low amount of memory means the Showline will start to struggle should you start using it as a normal PC with various programs running concurrently.

250GB of storage space is provided by a single drive and will be able to store plenty of digital media. Should you want to export your films, music or photos, a dual-layer DVD writer sits neatly at the top front of the casing.

Round the back of the Showline lie a plethora of input and output sockets. DVI and VGA are both available, along with Scart and S-video alternatives. The only notable omission is Component video.

Audio output is handled by two stereo analogue and both optical and coaxial digital, while two further analogue inputs are also provided.

Impressively, Philips has included all the cables you could possible need in the package including a DVI, DVI-HDMI (for HD content), Scart, digital coax and S-video.

It's rare to see such a complete package and there's also plenty of documentation to help you out should you come unstuck.

Along with the Media Center 2005 operating system, you also get Likemusic (a personal DJ-style application), Norton Internet Security Suite and various Cyberlink DVD titles.

With the Showline MCP9350i, Philips has created a good performing and well-featured Media Center PC. Our only real complaint is its insistence on using analogue tuners and providing no alternative.

If you're not fussed about digital TV, or simply plan to hook it up to a digital set top box, you certainly get a lot for your money.