TigerDirect.com currently is carrying a variety of refurbished desktop computers! As low as $199; Many can be rebuilt to your specifications. Many can carry Vista; look at them on:
http://www.tigerdirect.com/applications/Category/category_tlc.asp?CatId=6&SRCCODE=WEBGOOPCS&CMP=KNC-GOOGL
for those on a budget...and those who are willing to help create the perfect computer for themselves!