[citation][nom]jaquith[/nom]My need is not typical in that I'm don't looking for a Desktop. Instead, L-O-W noise, yep I've looked at passive, and it must: 1. HD Gaming 30~35FPS good details + 2xAA min, 2. Play media BR NetFlix/HULU/etc, 3. Web. Easy but not so easy. Low cost.It's my current project and I'm open.[/citation]
You might want to go for a passively-cooled Radeon 7750 or Radeon 7770 for your graphics and a good passive cooler for your CPU. There are passive coolers for CPUs that go up to 130w, so that shouldn't be difficult.
http://www.newegg.com/Product/Product.aspx?Item=N82E16814161417
http://www.newegg.com/Product/Product.aspx?Item=N82E16814131475
http://www.newegg.com/Product/Product.aspx?Item=N82E16814102980
Those are passively cooler Radeon 7750 cards. Tom's did an article that mentioned a passively-cooler Radeon 7770, but I didn't see it on newegg. Maybe it's available in other sites.
For your CPU, you could simply get something that is nearly silent with a fan or assuming that you aren't using a high-power consumption CPU (100w or lower), you could get a good air cooler and simply not use the fan, although I'd think that letting it run at very low RPM would still be silent and would provide at least somewhat better thermals than passive cooling would.
http://www.nansgaminggear.com/apps/webstore/products/show/2563118
Something like that would be ideal. This is a cooler that is originally a passive cooler designed for 130w CPUs that Thermalright updated to support modern CPU sockets and also threw a silent fan (supposedly maxes out at 21dbi, so it should be effectively silent) that if you don't want, you really could remove and still have a cool enough CPU. It should passively cool any 100w and lower CPU quite well and here is a review of the fan-less version from the past:
http://www.hardocp.com/article/2010/08/26/thermalright_hr02_passive_processor_heatsink_review/