IMO, buy this barebones PC, tell TigerDirect to throw in this video card (or this one, if that stretches your budget too much), plus Windows XP Pro and you'd be ready to go. The RAM is a bit low, but if you go with XP it'd be okay I reckon.

I would have to go with a custom computer from Newegg with a 6400+ AMD CPU (the black box edition costs LESS than otherwise, being it has not fan/heatsink) and a good Zalman fan/heatsink, along with probably a single 8600. Also, my M2N-SLI Deluxe Mobo has a built-in 5.1 surround sound card, along with S/PDIF Coaxial and Digital. 2GB of RAM should be good, but don't get more unless you plan on getting Vista x64 or XP x64. As well, get at least a 500GB hdd. The DVD/CD drive depends on what you want to do, but I advise getting at least a single DVD recorder.

i think this guy has a $400 budget. that cpu alone is $175+ and that 500gb HD isnt cheap either. that mobo is $135.

this wouldnt leave him with anyroom to buy the memory, video card, case, ect.