Here's a $49 E2180 OEM (no warranty to speak of, no heatsink / fan included) CPU:
http://forums.anandtech.com/me...y&keyword1=tigerdirect
http://www.google.com/aclk?sa=...eLc9eWlmCkQcCHLODb_lqQ
Topic Title: Intel Pentium E2180 2.0ghz OEM Core 2 Technology $49.99 + S/H after $20 Rebate
Here's a well reputed ABIT IP35-E motherboard for $60:
http://www.newegg.com/Product/...x?Item=N82E16813127031
http://forums.anandtech.com/me...=2063989&enterthread=y
($59.99 after $30.00 Mail-In Rebate)
3 Business Day Shipping $7.48
Here's some reasonably trustworthy cheap RAM; buy two sticks for 4GB for $65 cost:
http://www.ewiz.com/detail.php?name=T8UB2GC5&show=p
Part#: T8UB2GC5
Package: RETAIL
Manufacturer: Super Talent
Manufacturer Part#: T8UB2GC5
Shipping Weight: 0.10 lbs.(0.05 kg)
Item# Price Qty
T8UB2GC5 $32.67
STT DDR2-800 2GB/128x8 S-RIGID Memory
If you don't have a reasonable CPU heatsink/fan already either look for a RETAIL box CPU which includes one, or look for a superstock third party unit that is superior in performance to Intel's own HSF if you plan to overclock much any.
This will get you a system that is in every respect a good value, decent, reputable, and powerful in capabilities to do most everything you NEED to do. If you really want high compute performance and are willing to pay more for the capabilities, jump up to a Q6600 especially if you can get in on the $200 deal at Microcenter (in their retail stores only) or similar.
I wouldn't waste time on the $200+ price range dual core CPUs like the E8400/E8500;
they're great powerful CPUs, but if you really want future-proof high compute power you might as well pay a similar amount for a Q6600 or Q9450 quad core unit and get far more long term overall performance at the expense of a slight level of overclockability that really only buys you something in a few single threaded games/applications which won't be the norm in the months to come (more and more games and other apps are using 4 cores well all the time).
The RAM is reputable to meet specification, though it is on the low performance / very low cost side of the spectrum, though it is fully lifetime warranted, and made by a major manufacturer. So I'd trust it to meet spec, but it isn't the uber overclocking fastest possible RAM either. But even at its stock 400 MHz speed it's a perfect match to an E2180 or Q6600 since you'll not be running those CPUs any faster than 400 MHz no matter what anyway because of their multiplier and designs. Maybe you'd want faster RAM for an E8500 or Q9450, though.
I own one of each of these things, so I've "put my money where my mouth is" and like the value propositions of the CPUs / Motherboard / RAM. I'd go for 4GB of RAM if not 8GB if you'll run Vista 64. The speed benefit of having more RAM is often times more pronounced than having a much faster CPU since a lot of the time for typical office / daily applications your CPU sits waiting for things to be loaded from disk into RAM as the main bottleneck, so having more RAM cache is good.
You can look for accessories like heatsinks , fans, or whatever at places like these:
http://www.jab-tech.com/YATE-L...-D12SL-12-pr-3009.html
http://svc.com/
http://www.monoprice.com/home/index.asp
http://www.directron.com/
http://www.zipzoomfly.com
http://www.newegg.com/