night stand / audio component also

Take a look at the "Home Treads" furniture at Walmart; very attractive and solid considering the low price.

Some of the multi-tear amp stands come to mind as they are pretty close to your desired deminsions, my dad has 2 for his amps but they are not wood, he has a Salemander rack for main gear but I am not sure which stands are for his amps (purchased from same dealer so they may be Sal. aswell)

Ethan Allen makes fine quality furniture that might work for you. Here is one that is made of maple and "other hardwoods" that is 28 inches tall (they have other models that may be of interest if 28 inches is too tall):

http://www.ethanallen.com/ea/com.ethanallen.ecom.FrameDirectorServlet?top=1&body=1

sanus and studiotech are two companies that come to mind. these might fit your bill:

http://www.sanus.com/en/products/ProductDetails/line/avFoundations/pcat/component/modelCode/CFA21/

http://www.studiotech.com/products/component_cabinets/ultra_u-22s_cab/index.html