Whats the cheapest Mini itx board that plays HD video?

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Whats the cheapest Mini itx board that plays HD video?

I was hoping for something around £60 but struggling to find anything.
 
Probably the Point of View ION-MB230 which can be had for about £90 quid although personally I'd pay the extra £10-20 for the 330 version. It's atom 230, nvidia ion and also has a pci express slot.
 
would the atom 230 handle HD ok? I thought you wopuld probably need the dual core version such as the asus board etc?

cheers
 
the cpu wouldn't but the gpu can, the ion is basically a geforce 9400 which has full dxva support in win7, h264 is natievely decded when used something like powerdvd (blu ray) and it's supported by flash 10.1 when it comes out with gpu acceleration :)
 
decoding would be gpu based (software allowing), encoding can be gpu accelerated with something like badaboom (nvidia's cuda partner sort of thing)
 
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