A Pc is a excellent platform for multi media.
In case of audio, you don't need much power for play back.
There are many different strategies to obtain best sound quality.
You can choose between a sound card or an outboard DAC
Probably the PC is located close to your audio. Silent operation is required.
In general laptops make less noise but there are exceptions to this rule.
You lack the space to add a soundcard of your choice to a laptop.
You probably have to go for an outboard DAC if you want to improve on sound quality.
HD's in laptops are 2.5”,quiet but limited in capacity compared
with the 3.5” models.
SSD (Solid State Disk) is the ideal choice, no moving parts at all but 1Tb in SSD is a bit expensive. OS on the SSD, music on a HD (if on a NAS, you don't have to worry about noise) might be a affordable solution.
There are Home Theatre PCs build with silence in mind.
Fanless PSU (power supply), heat sinks to cool the processor, silent kits
for HD's, etc.
For play back you don't need much power. Any MP3 player or cellular phone proves this point. There are claims that it is even better to go for low power.
Less electrical noise is generated and this might be beneficial for the sound quality.
ARM-based 1.2GHz Sheeva embedded processor, 512MB of DDR2 memory, 512MB of flash storage, gigabit ethernet and USB 2.0.
Big enough to run SqueezeCenter.
VortexBox 500GB Micro NAS $399
More about low power PC.

Two Dockstars, one acting as a NAS the other as a MPD server feeding a USB converter.
According to the owner:
15 € le NAS Dockstar, micro PC Linux fanless avec port Ethernet, ram et processeur ARM.
- 75 € le disque usb Free Agent Go silver de 500 Go, ce dernier étant posé sur la base du Dockstar NAS
- 11 € clé WiFi au standard n (parce ce que l'ampli est loin du routeur Ethernet Freebox)
- 15 € le Dockstar serveur de son MPD
- 0 € le logiciel libre MPD, serveur de son
- 40 € le câble usb Ultraviolet
A petit peu plus
A little bit more
Slowly audio industry realize the potential of a dedicated audio PC.
Isolating the digital audio from the PC is becoming an important design criteria.
Auraliti Player KIT $899


| Operating system | Linux |
| Resolution | 16/24 bit 44.1 - 192 kHz |
| Output | AES-EBU (balanced digital, needs external DAC) SPDIF (BNC) |
| Source | USB thumb drive or USB hard-drive |
| File Types | FLAC - WAV - AIFF |
| Jitter | Master Clocks standard deviation less than 20 picoseconds 10 Hz to 10 MHz |
| Acoustic Noise | Silent |
| Architecture | Electronic isolation of audio components from computer components and galvanic isolation to isolate and avoid charge-carrying particles moving from one section to another |
| Remote | iPad, PC, iPhone |
Jitter spectrum by SECRETS of Home Theater and High Fidelity
| Operating system | Windows 7 Home premium |
| PC | 1.2 GHz VIA Nano |
| 1 x Gigabit Ethernet 1 x 320Gb Internal Hard Disk Drive Support for SATA hard/optical drive via external connector 6 x USB 2.0 ports Supports HD audio 1 x HDMI port Preinstalled with Windows™ 7 Home Premium 32bit Wireless keyboard with touchpad 802.11g Wi-Fi Wireless USB adapter |

| Digital audi (S/PDIF) |
|
| USB audio | 1 x USB digital output (up to 24 bit, 192Khz) |
| Analog audio | none |
| Control |
|
| HD | 1 / 2 TB |
| Design |
|
| Input |
|
| Output Stage |
|
| Transformer isolated outputs |
|
| EMI Filter |
|
| Power Supply | Three stage, fully regulated power supply dedicated exclusively to the digital output stage.
|

You can get all kind of parts to reduce noise level.
Big, low speed fans make less noise.
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| CPU cooler | HD silencer |
You can build your own fan less headless audio PC.
Gary Koh has more.
A typical and popular example is cMP², a combination of software (cPlay) and hardware (cMP, a dedicated audio PC).
From practical to esoteric, all possible tweaks can be found on the PC section of this forum.