As far as inexpensive fanless systems go, perhaps consider the VIA Eden platform. It's definitely got the power to play back oggs and mp3s (and maybe a bit more), as well as having some nice integrated goodies (Audio, NIC, USB, etc). To top it all off, I've seen the board/CPU going for $100 USD. It may be just the thing.
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As far as inexpensive fanless systems go, perhaps consider the VIA Eden platform. It's definitely got the power to play back oggs and mp3s (and maybe a bit more), as well as having some nice integrated goodies (Audio, NIC, USB, etc). To top it all off, I've seen the board/CPU going for $100 USD. It may be just the thing.