Silicon Mountain Holdings, Inc. today announced its design for a 32 and 42-inch high definition LCD-TV with an integrated, full-function PC and Blu-Ray/DVD player.

The flagship marries a full-HD 42-inch LCD display with a Blu-Ray/DVD player, integrated digital recorder for PVR and a powerful PC, based on the Intel Core2Duo E8400 processor, 4GB of RAM from Silicon Mountain, a 1TB hard drive and the 64-bit version of Windows Vista Home Premium.

In addition to the analog and digital audio-video inputs common to high-def televisions, Allio includes wireless and wired networking capabilities and several USB ports to extend the experience to other computers and peripherals in the home.

Six configurations are available:

The entry-level 32″ and 42″ Allio with an Intel 2.5 GHz PDC E5200, 250GB of storage, 2GB of RAM, DVD/CD support and Vista Home Premium retails for $1,599 and $1,999.

The middle system in the series adds PVR and Blu-Ray support and an upgraded 2.54 GHz Core2Duo E7200 processor for $2,199 and $2,399.

The flagship Allio system ups the ante on the intermediate option, upgrading the RAM and storage to 4GB and 1TB, respectively, for $2,399 and $2,799.

Orders for the Allio HD TV / PC are being taken now at the Visionman website.