Budget Refurbished HP with 2.4GHz CPU, 512MB, 40GB, DVD-ROM for $99.99. Add this filler for $0.50 to qualify for $1.99 shipping for a total of $102.48 shipped. It does not come with an OS. This is clearly a low-end system but a great deal if you just need something simple for basic tasks. Note that it has 12 months of warranty.