Networked multimedia clients - or 'media gateways', as they're often known - are becoming increasingly significant.

These devices stream video, audio and photos off PCs on your home network, and feed the content of your choice to an AV system. Perhaps the best-known example to date is the Pinnacle ShowCenter range, although other companies including Philips and Hauppauge sell these useful yet affordable devices.

Acer's Linux-based MG3001-p looks like it could have been made by Philips - with its understated curves and green fluorescent display (ideal for TV-less audio use), it's a dead ringer for the latter's smart-looking Matchline range. It's certainly prettier than Pinnacle's latest ShowCenter 200, which is also powered by the same HD Ready Sigma Designs EM8620 chipset.

Unlike the ShowCenter 200, there's a comprehensive bank of operating controls, so that all is not lost if the sleek slab of a remote goes walkies. Some of these controls are concealed behind a flap, as is a USB port that allows the MG3001-p to decode and display files held on a USB storage device. Strangely enough, though, the manual fails to even mention the USB port.

As far as connectivity goes, the MG3001-p is similar to the ShowCenter 200. There may not be an HDMI or DVI jack, but you get the next best thing - a component output capable of working in 480/576p/i, 720p or 1080i. This unit will play out hi-def files, but standard-def content can be 'upscaled' if need be.

Those who haven't yet taken the hi-def plunge are also well served. On the rear panel you'll also find an RGB-compatible Scart, composite, and S-video outputs. In terms of audio, the Acer gives you analogue stereo, plus both optical and coaxial digital outputs. The unit can talk to your home network in one of two ways. For the most reliable results - especially with high-bitrate files like HDTV or DVD/digital TV rips - a 100Mbps Ethernet jack is incorporated. But there's also 802.11b/g Wi-Fi, which should suffice for audio, photos and low-bitrate video. Connecting the unit to your network and AV gear is as simple as it should be.

A nice touch is the handset's video output mode selector, which will help you get a picture quickly even if the current setting is incompatible. Acer supplies some Windows XP software, known as eConsole. Installed on each PC containing content you want to access, eConsole allows you to specify the files in question and act as a background media server. Unfortunately, in my experience it's not particularly reliable - it frequently crashes or fails to start - and refuses to accept files that the MG3001-p can definitely play. Thankfully the unit is a UPnP device and can be used, for example, with the excellent Windows Media Connect (WMC) program, downloadable from Microsoft's website. If UPnP management/server tools are available for other computer platforms, then in theory the MG3001-p should work with them.

The MG3001-p's overall user interface is prettier than that of the ShowCenter 200, making good use of graphics. It gives you a choice of music, video, pictures or online content. Select one of the media categories, and you can then choose the server (or USB device) containing the content you want to play.