XBoxLPU, there are a lot of ways of looking at it. I've been doing seti pretty much since the start so I've thought about this a lot.
My tendancy is to upgrade existing machines as far as they can go and then start new ones with all new parts.
I have a sweet little black box on the floor right now that's assembled but I haven't installed an os yet, at the same time I broke a P3 700e chip so I had to buy another cpu for that box. I went with the P3 1000 so I could maybe oc it to 1333 or higher (hopefully once I get that Alpha from JmsAndrsn).
If I can get 1.4 or more out if it I'll be thrilled - if only 1.33 then I will be happy.
If you upgrade this box and then build a kickass AMD rig you will have the seti output from both to your account.
Once I get all the machines here running it will total 5 in my house adding up to maybe 20 seti WU's per day. Not bad output, and the machines are being used a lot of the time for web browsing, email, WP & games. My own is used for dev and entertainment.
So do you crunch seti for Team AnandTech? Do you know we have a
DC forum here where there is a very active seti team? Come on over and say hi.
My new box is a black case with black Lite On dvd drive, black Lite On CDRW, black floppy. It has a Leadtech TV2000XP Deluxe tv tuner and Geforce 2 video along with some kind of dolby sound system. I put in a AMD 1800+ and 768 megs of PC2100 ddr along with a 60GB Seagate Barracuda drive.
It will become my new station and I will cycle my old station down to the rest of the family. That's they way it goes here, I have enough extended family to take all the old AMD K6-2 450's I ever built years ago, so as the newer machines come online I can ship off the older ones to relatives who are extremely pleased to receive them. Of course that's after my wife and kids are done with the systems

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(speeling eedit)