Who this be a good computer for recording?

If you plan on capturing video, Its actually more processing speed than needed. This is a six core processor, with each core running at 2.7. More cores are better for multitasking but not necessarily video capture or processing. For video capture , you want a fast processor, faster than 3.0ghz, for post processing, you want more cores. a good balance is a phenom x4 such as the one listed below. Invest the money you save on a quality HTPC GPU. such as the HD5770, and a good video capture card Like those from Haupagge that are designed for WMC