Quiet computer

Happy T-day all!!

I'm thinking a bit further ahead then I usually do on the problem of what to get my wife for the holidays this year. What comes to mind is that she is always complaining about how "loud" the computer in her office is.

So, I think I'd like to build a "quiet" comptuter. Speed is not an issue as she is totally satisfied performance wise with the 2 year old 2.8 ghz machine she has now. Hard drive size is not critical either as she only uses about 15 to 20 gig of space. What she doesn't like about the hard drive in the current box is that it is LOUD! A gurgling sound when it is working.

So, basing a system on a Gigabyte motherboard (I find them rock solid) what would you recommned for case and components in order to get a system as quiet as posible? I'll spend what is necessary to get the components that will accomplish this.

Thanks,
BH