NeweggFlash offers the refurbished Lenovo ThinkCentre M58p Intel Core 2 Duo 3GHz Desktop PC (no monitor), with Microsoft office 2010 Home and Student for Windows for $139.99 with free shipping. That's $160 off list and a very low price for any desktop with a 250GB hard drive and Office installed. It features an Intel Core 2 Duo 3GHz processor, 2GB RAM, 250GB hard drive, DVD burner, and Windows 7 Home Premium.

Note that the warranty information is unclear; 1-year and 90-day warranties are mentioned but it's unclear who supports either span.