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Dell has a great price on a decent PC for all those who are short on $$ and need a new PC
Anyone looking for a decent low cost PC system, may wanna check out the deal Dell has going on this unit today. It is $299 plus $13 shipping. 
The Dell Online Store: Build Your System
Here are the specs:
Software & Services
Also Includes
Dell 7 in 1 Media Card Reader
Integrated Stereo Audio with 5.1ch digital output (S/P DIF)
Adobe® Acrobat® Reader 9.0 Multi-Language
Integrated 10/100/1000 Ethernet