Here is your best bet for a non-dell system.
Specs:
Antec NSK4480B with 380 Watt Earthwatts Power Supply
Text
GIGABYTE GA-P35-DS3L
Text
Intel Celeron 420
Text
A-DATA 2GB (2 x 1GB)
Text
Western Digital 160GB
Text
MSI NX8600GT Twin Turbo GeForce 8600GT
Text
Newegg Prices:
Total after shipping & tax to my location (shipping and tax will be different for you)
$432.86
Rebates
$30
Grand Total (Total - Rebates)--$402.86
OS not included
Options:
Try Linux, with W.I.N.E (you can play windows games)
"Think of Wine as a compatibility layer for running Windows programs. Wine does not require Microsoft Windows, as it is a completely free alternative implementation of the Windows API consisting of 100% non-Microsoft code, however Wine can optionally use native Windows DLLs if they are available. Wine provides both a development toolkit for porting Windows source code to Unix as well as a program loader, allowing many unmodified Windows programs to run on x86-based Unixes, including Linux, FreeBSD, Mac OS X, and Solaris."
Buy Windows for extra cash--
Microsoft Vista Home Basic $49+sh
Text
PRO--
Immense upgradability (supports Penryn duals and quads)
Huge overclockability
2GB ddr2-800 ram
Bang for the buck overclocked video card (8600gt)[it can be overclocked even more because of the excellent cooler]
Free The Witcher Game
Nice Antec Case
Reliable 80%+ efficient Earth Watts PSU
$400!!!!!!!
Cons---
Celeron Processor(easily overclocked or upgraded to a Penryn in the future)
No OS (Look at options)
No Monitor
Edit: Forgot the DVD burner
Add another $30 to the price
Samsung Lightscribe Burner
Text