Not to beat a dead horse here, since the PC isn't for sale any longer....
But the topic wasn't how cheap you can build a PC for. Was your $32 video card an ATI Radeon 8500 w/ S-vid & DVI out? Try your pricewatch link on that one, and tell me what you come back with. I am well aware of pricewatch, and I do use them frequently for price checking certain items.
I still would like to find those $120 PC's that magnet_eye mentioned that had the same spec's I posted. In fact, snake, I would buy the same PC I spec'ed out from you for $300. The mobo I'm selling is a 6-layer ASUS, not an P.O.S. 4-layer PCCHIPS, Gigabyte, ECS, Chaintech, etc....
Are you also offering a one year warranty on all the parts? I'm going to PM you about picking up a few from you since you have such a better deal than I can find. Thanks for the help!