What's the cheapest SFF or even embedded setup?

[aka1nas]

I want to make a really really cheap box for light web browsing and checking email. It doesn't need to be very burly. I've googled around a bit but everything I've seen was kinda expensive. Something like the Epia-M is ok, but is there anything a little cheaper than that even?

[Psychosylph]

Find a micro-ATX Pentium II or III set-up. You can get hold of them for next to nothing. I have one I am planning on giving away in the near future.