I was originally planning to build a home theater PC with these parts, but ended up changing my mind.
Intel Core 2 Duo E6550 CPU
Brand new, never used. 2.33GHz, 4MB cache, 1333FSB. Specs on the processor are available here
These run about $125 new retail; I'm asking $75
Intel DG45FC Mini-ITX motherboard
Brand new in box, never opened. This is one of the Intel "Media Series" boards, which means it has HDMI as well as optical audio output. It also has DVI-I video (you can use either a DVI or VGA monitor with it), 6 rear USB ports (plus headers for 4 more), eSATA, gigabit Ethernet, two DDR2-800 or 667 RAM slots, one PCI-Express x1 slot, and 4 onboard SATA ports with RAID support (it'll do RAID 0, 1, 5 and 10). This board is a great match for the above CPU since it supports 1333FSB CPUs. Intel's main page for the board is here
Also, I'm willing to offer both the CPU and motherboard as a package for $135