Second the Newegg recommendations. Haven't tried building ultra-cheap, so I'm not sure how low you can really go, but my current rig was built with a quad-core processor, 4GB RAM, and a 1GB Radeon for around $600. I also ran through the Cyber Monday list for S&G and rigged up a similar box (dual-core and 512 MB GeForce) for $450.
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