im probly gonna get flammed for this but...
(these are all real prices that i have seen at fry's and for some have taken up)
(alas you probly wont be able to get all these parts at this cost as they sell out fast and only have the sale once a year
3ghz bundle with mobo 189 at frys
512 ram he can upgrade later price is 40 after rebate at frys
80 gig hdd 20 bucks after rebate at frys look for their sales
psu 450w generic free after rebate at frys (i use the same one)
case beige box free after rebate at frys again wait for the thanksgiving day sale
cd-rw drive 20 bucks on sale at frys when they have a big sale
Total cost is like 300
add in a 6600gt 144 ar
total is 450 roughly
add in tax and shit and you pay bout 500