Not so sure about the part that says the VIA C3 processor is equivalent to a Celeron in performance. Everywhere I've seen it reviewed says the C3 sucks in comparision to a Celeron/P3. The selling points of the C3 are that it is very low power consumption compared to a Celeron/P3 and that it's cheap

It is nice and cheap though. And as you say, would make a great fileserver or MP3 server. For just under $200 you can't really go wrong.

- Trevor