For a desktop, I'd recommend a few sites that aren't part of the mainstream. I think you will get more for your buck.
This comes with one caveat - you should be very comfortable with the inner workings of a computer (I know most people here are..). I say this because you won't get the hand holding tech support of an HP or Dell.
This is the comp I got:
CAS: CoolerMaster Stacker 830 Tower 420W Case W/ Side-panel Window
CPU: (Sckt775)Intel(R) Core(TM) 2 Duo E6600 CPU @ 2.4GHz 1066FSB 2x2MB L2 Cache EM64T
CD: 18X DVD+/-R/+/-RW + CD-R/RW DRIVE DUAL LAYER (BLACK
COLOR)
CD2: COMBO DRIVE (16X DVD-ROM & 52x32x52 CD-RW)
FLASHMEDIA: INTERNAL 12in1 Flash Media Reader/Writer
FAN: Monsoon II Lite CLT-M2LI LGA775 CPU Air Conditioner Cooling System (Recommended for CPU overclocking)
HDD: Single Hard Drive (74GB Gaming Western Digital Rapter 10,000RPM SATA150 16MB Cache WD740ADFD
MOTHERBOARD: (Quad-Core Supports) Asus P5N32-E nForce 680i SLI Chipset LGA775 FSB1333 DDR2 Mainboard
MEMORY: (Req.DDR2 MainBoard)2GB (2x1GB) PC6400 DDR2/800 Dual Channel Memory (($40 off Mail-In Rebate) Corsair XMS2 Xtreme Memory w/ Heat Spreader
NETWORK: Killer K1 10/100/1000 Gigabit High Speed Online Gaming PCI
Network Interface Card
OS: Microsoft(R) Windows Vista(TM) Home Premium
PRO_WIRING: Professional Wiring for All WIRINGs Inside The System
Chasis with High Performance Thermal Compound on CPU
POWERSUPPLY: Apevia 680W BEAST POWER ATX Power Supply (BLACK Color ATX-AS680W-BK)
SERVICE: STANDARD WARRANTY: 3-YEAR LIMITED WARRANTY PLUS 24/7 LIFE-TIME
TECHNICAL SUPPORT
SOUND: HIGH DEFINITION ON-BOARD 7.1 AUDIO
SPEAKERS: 600WATT PMPO SUBWOOFER STEREO SPEAKERS
TEMP: THERMAL TEMPERATURE LCD DISPLAY WITH 3X FAN CONTROLLER
USB: Built-in USB 2.0 Ports
NVIDIA GeForce 8800 GTS 320MB 16X PCI Express
Netgear WG311T Super G 108Mbps PCI Adapter
2 lessons learned: 1) go with the liquid cooling...this new monsoon is loud as hell...2) probably don't need the Bigfoot Networks NIC...can go with a regular one.
I also had to RMA one component, but I got it once it came off back-order.
http://www.cyberpowerpc.com