I have a gateway e-4350 desktop asking $200 plus shipping. Fresh genuine copy of windows 7 ultimate 32 bit along with a nvidia 9600gt video card installed so it will make for a solid gaming rig for someone on a tight budget. You could play stuff like crysis and BF3 on a 720p in medium-low settings easy with an fps of 30-35
Specs are below
CPU: Intel Pentium 4 540J with HT Technology 3.2ghz 800 FSB 1mb L2 Cache
Chipset: Intel 925X Chipset with DDR 2 Support
RAM: 3 gb (1 2 gig and 2 512's) of DDR2 400 mhz memory.
HD: 80GB 7200RPM SATA with 2MB cache Western Digital
Case: 6-bay mid-tower case w/ front audio ports and 305-watt dual-voltage power supply and internal speaker
Optical Drive: DVD/CD-R
Video Card: PNY Nvidia Geforce 9600gt