Best HTPC board for under $100?

Anyone suggest the best HTPC board for under $100?

I've currently selected the the ASUS M4A785T-M/CSM for a build, for the UVD, HDMI and 5.1/7.1 audio. I was going to go with an 880 GM board, but some reviews, especially from gigabyte were less than pleasing. Some reviewers advised the gigabyte's PSU recommendations for 880-GM were minimum 450W!

Anyone else have one in mind that fulfills the following:

UVD, HD 1080p, 5.1 Digital and 7.1 Digital? Some only support an analog 7.1 audio solution.
S/P DIF
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More about best htpc board
  1. If HD audio is on your list, then the Intel H55/H57 boards are the best.

    If not, AMD 785G from any respectable manufacturer is good. The 880G was a rather disappointing upgrade to the 785G as it didn't really add anything needed for HTPC use. Here's a short comparison between 785G and 880G.

    I don't know why any reviewer would recommend a 450W PSU for an integrated graphics board. The total system under load would probably be <200W, depending on the other hardware and CPU wattage.
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