Say Onkyo and I immediately start thinking about home theater receivers not computers. With the economy being tough over the last year or so and netbooks and nettops selling like crazy Onkyo stepped into the computer market a while back.

Onkyo is unveiling a new nettop today called the DP312 Smart Top. The machine is debuting in Japan and there is no word on if it will land anywhere else right now. The machine sports NVIDIA ION graphics, which means it supports 1080p resolution HD video.

It runs Windows 7 Home Premium and uses an Intel Atom N270. The little machine also has an optical drive and should make for quite a nice little HTPC rig. Other features include up to 4GB of RAM and up to 500GB of storage space.