[azasadny]

I have been buying Dell Poweredge 400SC's. They have the following in a "basic config":

P4 2.8GHz, Intel 875P chipset, 128MB RAM, 40GB hard drive, CD, floppy, tower case, built-in sound, PCI video card (ATI), mouse and keyboard, 1 year warranty, free shipping

All of this for less than $300. I then load the operating system of my choice (it doesn't come with an OS), then add additional DDR RAM (from Crucial.com), put in more hard drives and it's ready to go. Dell doesn't sell these systems anymore (as of last week), but you can get brand-new 400SC's with a one year warranty for $200, then $50-$90 for shipping. I have 4 of these that I use as desktop PCs for the family and one that I use for a server.