I use nothing but VLC to play both video and audio files on my Linux htpc, because nothing else works as well as VLC.
It is simple for anyone to enjoy a Linux HTPC. One way would be to copy my setup, which cost very little relative to most htpc systems.
-Let us begin with something that most people do not think to mention, the power supply. An htpc does not require much wattage, this is true, but the selection of low-watt power supplies is poor at present, so I went with a 300 watt power supply. I choose a Seasonic 300 watt power supply. Why? Seasonic's 80-bronze ps conserves energy like a miser which is nice for me and for the environment. Its fan has double ball bearings which makes it quiet. If you use an inefficient power supply, then you generate more heat in the case, more noise, and you can expect a higher electricity bill, without saving any money. Never purchase any ps rated less than 80% efficient. This is also the reason to never buy a pre-built system from any retailer because they always put a garbage power supply in the system without fail, because most consumers don't know to check. If you're wondering why your power bill is so high, one reason may be that you aren't evaluating efficiency when you buy stuff. Don't ever buy a computer; build your own or get a geek to do it for you. You may save money on a retail computer at the start, but you will pay the power company whatever money you think you saved. This holds especially true for large-scale purchases at educational institutions and businesses.
-ECS H67H2-M2 motherboard. Why? For the S/PDIF sound output to my 5.1 surround sound system and the High Def ALC892 audio codec which is 100% compatible with Linux. For surround sound, S/PDIF is the easiest, fastest and best way to go.
-Intel Celeron G540 cpu. Why? Because I don't need a faster cpu for htpc. This has a gpu built-in so I don't have to buy a separate video card. It uses 65 watts, not as low as I'd like but better than 95w.
-Linux Mint Nadia Xfce. Why? Because you don't need Windows to do htpc. Why devote any system resources to DRM and antivirus? Linux Mint is the friendliest Linux around, Nadia's got the newest kernel, and Xfce is a lean, mean desktop that boots in less than half a minute--eighteen seconds on my rig. Thunar, the default file manager, allows for the defining of custom actions, such as my favorite, "Play in VLC".
-WD25EZRX. Why? Because this is a cheap, reliable and energy-efficient 2.5tb hard drive that will conserve watts on the htpc. Western Digital Green drives are gold! Just don't use them for RAID or other scenarios that they are not intended for, and you will be happy with them.
-Four gigs of DDR3-1066. Why? Four gigs may be overkill for htpc, but RAM is cheap, and there is nothing better for speeding up a system. DDR3-1066 is fast enough for htpc!