I recently went through the same search, two good options show up
1) Get a mac mini. The idle power consumption is 13 watts. You get a dvd rom, intel cpu, video out if you need it etc. It costs more and the high cpu usage is 110W. Make sure to not get the older mac mini's, only the ones starting I believe last January had the low idle watt usage. And as a bonus at the end you have a mac you can resell.
2) Get a Sheeva Plug. It only costs $99 and only draws 5 Watts of power. It is arm. I myself simply put a usb stick in it loaded up debian and have been happy ever sense (So I am running at 5.5 W). Silent, low power draw. Downside it that it takes 10 minutes to setup and you can't just plugin a monitor and drop in a install cd you have to drop an install image in a sd or usb stick, but there are helpful webpages people have made showing you step by step how to do this.