via boingboing.net:
Fantastic Slashdot thread, in response to MSFT’s Steve Ballmer calling for a $100 PC: build a $100 GNU/Linux PC out of new, readily available parts that already have Free Software drivers.

$18 – Celeron 700MHz 66MHz 128K FCPGA CPU OEM (socket 370)
$25 – ASUS MEW-AM Mainboard Socket 370 supporting Intel Celeron 300~533+ Onboard sound/video
$40 – 1 512mb Stick of PC100 Ram $58 if 2 256mb sticks are required.
$3 – Encore – 10/100 VIA Chipset NIC
$24 – COMP-USA ATX Case w 250W Power Supply.
$2 – Generic heatsink