OK, well I actually had some time so here goes. I assumed that you did not need a monitor, speakers, mouse or keyboard.

Asus K7N266-VM = $70

AMD Athlon XP 2200+ = $90

Crucial 256MB DDR 2100 RAM = $70

GeForce 4 Ti 4200 (128MB Chaintech) = $147

SoundBlaster Live 5.1 = $31

Lian Li PC-52 Case = $115

PC Power and Cooling 350W Power Supply = $75

8x Hitachi DVD-ROM Drive = $19

Samsung Floppy Drive = $8

Accton 10/100 Ethernet Card =$6

Aztech v.90 56K Modem = $7

Total:
$638

Thats pretty cheap, isn't it? If you want to get the best performence, upgrade to some better stuff, such as the video card (maybe a Ti 4600 if you can afford it), or an Audigy sound card. Just look on Pricewatch. Oh by the way, these prices do include shipping.

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--Daniel--