TigerDirect has a heck of deal on a barebones PC for $29.99. It's a Socket 478 unit, so you're talking the latest Pentium 4's (up to 800 FSB!) and up to 2GBs of RAM. Included are the chasis, motherboard, power supply, speakers, 52x CDRW, mouse & keyboard. You have to wait for the rebate, of course, but that gives you a lot of cash to buy your processor, RAM, OS, and hard drive!