Mobo: ABIT "NF7-M" nForce2 IGP $89
CPU: Athlon XP 2500+ -atleast- $89
Memory: 512 mb Corsair Value RAM $90 I think
Video Card: Integrated should be fine. If not, Geforce FX 5200 $90
The nForce2 board has an integrated Geforce 4 MX 440, so if you truly don't game much this should be fine. The integrated sound is basically a SB Live!. I was thinking of building my brother a computer and this is basically want it was going to be. The PC itself will cost me only $290 + tax! Hopefully you can get a cheap case and hard drive.
Everything is from www.newegg.com