• Processor (CPU) (x1) : Integrated into motherboard 800MHZ Via - $0.00
• Memory (RAM) (x1) : 256MB Kingston - $11.99
• Hard Drive (x1) : Western Digital 40GB - $36.99
• Optical Drive (x1) : ASUS Beige E-IDE/ATAPI CD-ROM Drive Model CD-S520B - OEM - $11.99
• Motherboard : PC CHIPS M789CG(3.0A) VIA C3 Samual 2 2000+(800MHz/133) VIA CLE266 Flex ATX Motherboard/CPU Combo - $24.99
• Case : Rosewill R891SL Black Steel ATX Mid Tower Computer Case 300W Power Supply - Retail - $24.99
• Total Price for this build : $110.95

My comments about my computer:

The price of the motherboard here include the $20 mail-in rebate. This computer is not a powerhouse by any stretch of the imagination, but it would run Windows XP, and for the price - who is going to argue?