I can get refurb systems from HP, Acer, Compaq, eMachines etc.  For example a Pavilion a4327c Refurb
Specs
Operating System              Microsoft Windows 7 Home Premium (64-bit)
Motherboard Chipset       NVIDIA nForce MCP61P Chipset
Processor                  AMD Athlon(tm) II X2 240 Dual-Core Processor
Processor Speed               2.8GHz
Level 2 Cache               2MB
Front Side Bus              4000MHz Frontside Bus
RAM Installed / Max            RAM Supported 4GB DDR2-800 RAM
Memory Configuration       (2) 2GB DIMM Memory Module
Memory Slots Available      (0) Available 240-pin DIMM Slot
Hard Drive                  320GB Serial ATA Hard Drive
Multimedia Drive              LightScribe SuperMulti DVD Burner
Video Card                 NVIDIA GeForce 6150 SE Video Chipset
Video Card Memory       Up to 1919MB Total Available Graphics Memory
Sound Card                 Integrated Audio
Sound Output Mode       5.1 Channel Surround Sound
Modem                  56K Modem
Network Features       10/100 Fast Ethernet Network
Ports and Connectors      (1) PS/2 Headphone Port; (1) PS/2 Mouse Port; (1) VGA 15-pin Port; (2) USB 2.0 Ports (Front); (4) USB 2.0 Ports (Back); (1) RJ-45 Network Port; (1) Headphone Port                   (1) Microphone Port (1) Microphone/Line-in/Line-out
Memory Card Reader       15-in-1 Memory Card Reader
Supported Flash Media SmartMedia, xD, MultiMedia Card, Secure Digital, Mini Secure Digital, Compact Flash I, Compact Flash II, IBM Microdrive, Memory Stick, Memory Stick Pro, Memory Stick Duo, Memory Stick Pro Duo, RSMMC, MMC Mobile, MMC+
Expansion Bays 2      (1 free) External 5.25" Bays; 1 (1 free) External 3.5" Bay; 2 (1 free) Internal 3.5" Bays
Expansion Slots 1      (1 free) PCI-E x16 Graphic Interface Slot; 2 (1 free) PCI-E x1 Interface Slots; 1 (1 free) 32-bit Bus Mastering PCI Slot
Dimensions (WxDxH) 6.97" x 16.85" x 15.32"
Weight 9.75 lbs
Manufacturer Warranty 90 Day Limited Warranty
Less than 400 with Shipping.
NOTE: Skuzzy I do not build or make any thing on these.  Trying to help a guy out
TD