A new Lenovo desktop PC (no Monitor) with Intel E5300 Dual Core processor, 4G DDR3 memory, 320GB HDD, DVDRW & Windows 7 Home Premium 64-Bit, $256.49 shipped after 5% Bing Cashback ($269.99 - $13.5 Bing Cashback). At this price, it should be a decent new desktop PC for regular use, e.g. surfing web, word processing, etc. Not for gamers definetely.

New Win7 Desktop PC [tigerdirect.com]

Specifications:
Display Type: Monitor Not Included
Condition: New
Lifestyle: Entertainment
Home & Student
Operating Systems: Windows 7 Home Premium 64-Bit
Startup Operating System: Microsoft Windows 7 Home Premium 64-bit
Platform: PC
Orientations Allowed: Vertical
Form Factor: Microtower
Bays: 1 - 5.25" Drive Bay
1 - 3.5" Drive Bay
Internal Bays: 2 - 3.5" Drive Bays
Available 3.5" Drive Bays: 1
Available 5.25" Drive Bays: 0
Colors: Black
PCI Slots (Total): 1 Half Length
1 - half-length, full-height slot
PCI Slots (Available): 1
PCI Express X1 Slots (Total): 2 - half-length, full-height
PCI Express X1 Slots (Available): 2
PCI Express X16 Slots (Total): 1 - half-length, full-height
PCI Express X16 Slots (Available): 1
PS/2 Keyboard Connectors: 1
PS/2 Mouse Connectors: 1
Serial Communication Ports: 1
Parallel Ports: N/A
USB Ports: 8
FireWire Ports: N/A
eSATA Ports: N/A
LAN Ports: 1
Audio Out Jacks: 2
Line In Jacks: 1
Microphone Jacks: 2
VGA Ports: 1
DVI Video: N/A
HDMI Ports: N/A
S-Video Connectors: N/A
S/PDIF Connectors: N/A
Processor Brand: Intel
Processor Class: Pentium Dual Core
Processor Number: E5300
Processor Speed: 2.6GHz
Processor Interface: LGA775
Processors Supported: 1
Processors Onboard: 1
Additional Technologies: Enhanced Intel® Speedstep Technology
Memory Type: DDR3
Memory Size: 2x2GB
Total Memory: 4.0GB
Memory Speed: PC3-8500
PC3-8500 1066MHz
Memory Slots (Total): 4
Memory Slots (Available): 2
Maximum Memory Supported: 8.0GB
Hard Drives Included: 1
Hard Drive Types: Hard Disk Drive
Interface: SATA 3G
Capacity: 320GB
Speed: 7,200RPM
Optical Drives Included: 1
Optical Drive Type: Multi-Burner DL DVD±RW
Optical Drive Class: DVD±RW DL
Interface: SATA
Supplemental Media Type: Media Reader
Capacity: 16-in-1
Audio Description: Integrated Audio
Audio Chipset: High Definition Audio
ALC662 codec
Graphics Description: Integrated Graphics
GPU/VPU: Intel Graphics Media Accelerator X4500
Video Interface: VGA
Communications Description: Integrated LAN
Interface Type: RJ-45 - Ethernet Connector
Chipset: Realtek RTL8102E
Data Transfer Rate: 10/100Mbps
Mouse Type: Optical
Buttons: 2
Connection Type: USB
Power Source: USB Connection
Keyboard Type: Full-Size
Connection Type: PS/2
Power Source: PS/2 Connection
Height: 14.2"
Width: 6.9"
Depth: 16.1"