$199.98 and free shipping to a store of your choice.
Wal-Mart.Com Link
The problem with that one is:
1. It doesnt have a DVD/CD-R (incase you have mame roms on DVD-R)
2. 20GB HDD space (To small for all MAME roms + jukebox)
3. Less ram
The benefit though is that its from Walmart, so if it doesnt work out, you can always take it back, reciept or not. I think no matter what people get, the specs are going to be about the same. Perhaps a sticky should be created for "Minimum" specs, "Recommended" specs, and "Ultimate" specs for MAME cabs.