Without Sound Card
PCPartPicker part list / Price breakdown by merchant

CPU: Intel Pentium G3220 3.0GHz Dual-Core Processor ($49.99 @ SuperBiiz)
Motherboard: ECS B85H3-M9 (1.0) Micro ATX LGA1150 Motherboard ($32.98 @ Newegg)
Memory: Kingston 4GB (1 x 4GB) DDR3-1600 Memory ($17.69 @ SuperBiiz)
Storage: Seagate 1TB 3.5" 7200RPM Hybrid Internal Hard Drive ($66.88 @ OutletPC)
Case: Fractal Design Core 1100 MicroATX Mini Tower Case ($27.99 @ NCIX US)
Power Supply: Corsair Builder 430W 80+ Bronze Certified ATX Power Supply ($19.99 @ Newegg)
Optical Drive: Asus DRW-24B1ST/BLK/B/AS DVD/CD Writer ($15.99 @ Newegg)
Operating System: Microsoft Windows 10 Home OEM (64-bit) ($89.88 @ OutletPC)
Total: $321.39
Prices include shipping, taxes, and discounts when available
Generated by PCPartPicker 2015-12-13 22:58 EST-0500

With Sound Card

PCPartPicker part list / Price breakdown by merchant

CPU: Intel Pentium G3220 3.0GHz Dual-Core Processor ($49.99 @ SuperBiiz)
Motherboard: ECS B85H3-M9 (1.0) Micro ATX LGA1150 Motherboard ($32.98 @ Newegg)
Memory: Kingston 4GB (1 x 4GB) DDR3-1600 Memory ($17.69 @ SuperBiiz)
Storage: Seagate 1TB 3.5" 7200RPM Hybrid Internal Hard Drive ($66.88 @ OutletPC)
Case: Fractal Design Core 1100 MicroATX Mini Tower Case ($27.99 @ NCIX US)
Power Supply: Corsair Builder 430W 80+ Bronze Certified ATX Power Supply ($19.99 @ Newegg)
Optical Drive: Asus DRW-24B1ST/BLK/B/AS DVD/CD Writer ($15.99 @ Newegg)
Operating System: Microsoft Windows 10 Home OEM (64-bit) ($89.88 @ OutletPC)
Sound Card: Creative Labs Z PCIe 24-bit 96 KHz Sound Card ($79.99 @ Micro Center)
Total: $401.38
Prices include shipping, taxes, and discounts when available
Generated by PCPartPicker 2015-12-13 23:00 EST-0500

Choose between a great overall HTPC experience and a overall great sound system ready HTPC.

The additional Creative sound card allows for better sound quality.