I haven't checked this out in detail but here it is if you want to try it.
Office Depot has the eMachine 600 Celeron for $385 on the shelf
minus eMachine $75 rebate
minus favorite coupon for $20
Final Price $290
Specs:
Processor: Intel® Celeron? processor 600MHz
Memory: 32MB SDRAM
Hard Drive: 10GB
Modem: 56K
CD-ROM Drive: 40X max.
Graphics: Intel Direct AGP 3D
USB Ports: 2
Operating System: Microsoft Windows Me
Not super hot but worth looking at if you are on a tight budget and need a non-gaming rig.