Don't know how many folks build their own computers on here, but Tiger Direct has a good deal on a barebones kit; $59.99 with $60 in rebates, or $0 plus shipping and taxes. I just ordered it myself, and you can find it here:
http://www.tigerdirect.com/applicati...Tab=5&NoMapp=0
This is a mid-tower computer case (with built-in handle), 350 W power supply, keyboard, mouse and speakers. The manufacturer is Soyo, and it is pretty good stuff. I had a very similar case earlier, except it was a micro-ATX case.
You will have to fill out three $20 mail in rebates. In my experience with both Soyo and Tiger Direct the rebates always come. You will also have to pay shipping, which for me using UPS ground was $21. If your state has tax, (mine doesn't) you will need to figure that in as well! Should work out to $25 total cost, after rebates.
I will be using mine for building a system to run Fedora Core Linux on, and then possibly sell later... Hope someone on here can use this info!
Jason