odroid C1 $35.00
Power cable $5.50
32 GB eMMC $49.00
Case $4.50
Audio usb cable $3.90
Wifi $8.00
Bluetooth $6.90
Heatsink $3.90
Total: $116.70
ECS Elitegroup Liva BAT-Mini (1.0) Desktop $134.64 Runs windows 8 out of the box
http://www.amazon.com/ECS-Elitegroup-BAT-Mini-1-0-Desktop/dp/B00KX93WQWIntel Celeron N2807 Processor 1.58 GHz(1.0 MB cache)
1GB DDR3
32.0 GB Solid State Drive
Intel HD
NA
CPU (on Board): Intel Celeron N2807 Processor (1.58GHz, 1MB Cache)
Chipset: Intel Bay Trail SoC
Interface: 1x USB 3.0 Port, 1x USB 2.0 Port, 1x VGA Port, 1x HDMI Port, 1x Micro USB Port (power connector), 1x RJ45 LAN Port, 1x Audio Combo Jack
LAN: Realtek RTL811G Gigabit Ethernet Controller
Memory: 2GB DDR3L
Storage: eMMC 32GB