TechDepot.com has the barebones configured Compaq Presario S4000V 2.2GHz Pentium 4 Desktop for $450. Two mail in rebates totaling $150 knock the price down to $300. Free shipping. To find the system, click "Build a PC" tab at the top of the page and then select S4000V at the left-most column. The system includes 128MB of RAM, a 40GB hard drive and a CD-ROM drive.

http://www.techdepot.com/