This build is on the PC Gamer, PC Building Bible 2007 Magazine. Its apparently the best $1400 build out there. Mainly because it is simple to upgrade later on.
Videocard: BFG GeForce 8800GTS
$349
Motherboard: EVGA nForce 680i SLI
$250
CPU: Intel Core 2 Duo E6300
$167
Memory: 1GB Corsair TwinX DDR2/800
$150
Case: Antec Nine Hundred
$140
Power Supply: Antec TruePower Trio 650
$125
Operating System: Windows XP Professional OEM
$99
Hard Drive: 250GB Maxtor DiamondMax 9
$70
Optical Drive: Lite-On It Super AllWrite SHM-165H6S
Grand Total: $1,385
Videocard: BFG GeForce 8800GTS
$349
Motherboard: EVGA nForce 680i SLI
$250
CPU: Intel Core 2 Duo E6300
$167
Memory: 1GB Corsair TwinX DDR2/800
$150
Case: Antec Nine Hundred
$140
Power Supply: Antec TruePower Trio 650
$125
Operating System: Windows XP Professional OEM
$99
Hard Drive: 250GB Maxtor DiamondMax 9
$70
Optical Drive: Lite-On It Super AllWrite SHM-165H6S
Grand Total: $1,385