CompUSA has an HP Media Center PC for $300 after rebates. The PC includes a Pentium 4 (2MB L2 Cache, 2.93GHz, 533MHz FSB), an HP 15" LCD Monitor, 16X DVD-ROM, 256MB DDR SDRAM and a 40GB Hard Drive.
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http://www.digg.com/deals/HP_Media_Center_PC_P4_2.93Ghz_15_LCD_for_$299