If you want to DIY, this is one of systems I'm building this weekend for a customer.
Great performance with lots of headroom for future growth.
CPU: AMD Athlon 64 3000+ Venice 1.8GHz 1GHz FSB 512KB L2 Cache Socket 939 Processor $146.00
Motherboard: CHAINTECH VNF4/Ultra Socket 939 NVIDIA nForce4 Ultra SATA RAID 8:1 surround $83.00
Memory: CORSAIR ValueSelect 1GB (2 x 512MB) 184-Pin DDR SDRAM $86.99
Videocard: SAPPHIRE 100110L-GN-H Radeon X300SE HyperMemory 256MB 128-bit DDR PCI-E $52.50
Hard drive: Western Digital Caviar SE WD800JD 80GB 7200 RPM 8MB Cache Serial ATA150 $53.00
Optical drive: NEC Dual format CD/DVD recorder $43.99
Windows XP Home $91.00
Cables,cooling system, misc shop supplies $20.00
Modem $9.00
Generic case with 450 watt power supply $60.00
Floppy drive $8.50
$653.98 my cost.
If you're up to the task this is a really nice setup and not to hard on the wallet.