Oh my, I believe I just built a $108 PC. It was a very simple upgrade with a processor (AMD 3400+), mother board, and 2 gigs of RAM. The customer already had a hard drive, OS (XP), and other periphreals (keyboard, mouse, monitor) but he's basically using a new PC. I suggested a 640gb hard drive which would've been around $75 but it just wasn't in the budget. Not a shabby deal if you ask me.