Platinum Micro via eBay offers the Arctic MC001-N Barebones PC Entertainment Center
, model no. DPACO-MC11401-GB, for $99.99
with free shipping
. That's the lowest total price we could find by $63. It features an Intel Atom D525 1.8GHz dual-core processor, ATI Mobility Radeon HD 5430 512MB graphics card, Gigabit Ethernet, 802.11n wireless, and more.
It's unclear whether any OS, hard drive, or RAM is included with this system.