I decided to update this again for the time period of June 2007. There was an article on Tom's Hardware called "Building the $300 PC" but, unfortunately they could not build a $300 PC. It is still a decent read and I recommend the notes users blogged about it .  I read the article but, I had already searched out and knew all the items that I was going to use.  My system is based on several different factors.  I used a AM2 socket as the 939 is finally getting fazed out plus the AM2 allows for upgrades and is all around the current state of the art.   I will name this computer the "Heather X2 460".  You may ask where is the software?  Well, lets face it VISTA SUCKS!!!  I have been pleased and used very successfully Ubuntu. It is free and works just like XP.  I feel that the day of Linux is coming swiftly.  Someday, no one will pay for crappy software.   Back in the day Microsoft was the only way to go but, those days are over and Vista is helping to dig a grave for Microsoft.  I will be making a free software page that will so how much you save by not using Microsoft Crap. If you have any comments or suggestions please E-me at kubato76 at hotmail dot com.
Amt. Item Description Part Number Cost
1 CPU

AMD Athlon 64 X2 4600+ Windsor 2.2GHz 1MB L2 Cache Socket AM2 Processor - Retail which means free heat sink

 
ADA4600CUBOX
$99
1 Motherboard BIOSTAR  TForce TF7025-M2 mATX AMD
TForce TF7025-M2
$70
1 cpu heatsink ARCTIC COOLING ALPINE64 92mm CPU Cooler - Not Needed but, still recommend for overclocking*** ALPINE64 $0
1 Video Card EVGA Nvidia 7900gs ko 256meg
256-P2-N624-AR
$125
2 Memory WINTEC AMPO 512Mx2 240-Pin DDR SDRAM DDR 800 (PC 2 6400)
3AMD2800-1G1K-R
$39
1 Hard Drive Seagate 320GB 7200 RPM 16MB Cache SATA 3.0Gb/s - OEM
ST3320620AS
$74
1 DVD/CD Pioneer Black DVD+RW 8X 40X CD-R 32X CD-RW 40X CD-ROM 2M Cache ATAPI DVD Burner
DVR-111D
$30
1 Case Rosewill R5717 SL 120mm Fan ATX Mid Tower Computer Case+450W Power Supply withTool-Free kits - Retail
R5717 SL
$45
    Subtotal $482.00  
1 Monitor Acer AL1716BBD Black 17" 8ms DVI LCD Monitor 300 cd/m2 700:1 - IF you can spare $180 get the 19 inch.AL1917ABMD AL1716BBD $159
1 Keyboard Logitech Black 104 Normal Keys PS/2 Desktop Mouse Included
967973-0403
$14
1 Speaker Logitech S-100 BLK 5 Watts RMS 2.0 Speaker - OEM S-100 BLK $12
1 Skype Mic SENNHEISER SKYPE Certified 3.5mm Connector Headset *** PC30 $20
1 Web Cam Still looking ***    
  *** These are considered extras and are not calculated into total price    
    Total $667.00  
 
Another Extra that seems to be forgotten but, not here is a router.  This will keep all the bad things away from your system and allow you to place several computers and speed up game play, bit torrents and Skype telephony.  I am only recommending routers that allow you to prioritize your internet usage.  Yes, there are cheap routers but, I am only recommending ones that work and will support several bit torrent file transfers.  I use uTorrent which has proven to be fast and reliable.  Lately, I have had a lot of success with D-link products, they finally got their act together.  I personally own the ZyXel and it is using the exact same chipset as the DGL-4300 but, does not have all the games pre-programmed into it.
 
Amt. Item Description Part Number Cost
1 Router/Firewall ZyXEL X-550 Xtreme MIMO Wireless Broadband Router X-550 $80.00
1 Router/Firewall D-Link DI-634M Wireless 108G MIMO Router DI-634M $90.00
1 Router/Firewall D-Link DGL-4300 Wireless Gaming Router DGL-4300 $120.00