We like companies that are honest about how they market their products, so we've got to give Niveus Media some props for coming right out and saying that their K2 home theater PC, which was first unveiled at CES earlier this year, is targeted at the "cost is no object" segment of the market. The K2 (all of Niveus' products are named after mountains) boasts a P4 at 3.6Ghz, 2GB of RAM, a 1TB HDD (yes, you read that right), dual TV tuners, dual HDTV tuners, and High Definition 6-Channel Audio. It's also passively cooled, so you're not going to hear a fan kick in while you're in the middle of a flick. So, just in case cost is an object, how much does all that speed, storage, RAM and video power run? Well, Niveus refuses to post prices for their high-end units on their web site, insisting that you call or email to get the numbers. But we assume it's a bit more than the $5,000 that their Denali system — which is similar to the K2, but has more limited audio capabilities — goes for.