What is the cheapest PC deal around?

I am looking for a basic desktop (nothing fancy) for my 7 year old. Unfortunately, I could not wake up early enough to be in line (among the first 20) at BestBuy for the Day After Thanksgiving sale to get the $149.00 eMachines PC.

HP has PC's starting at $249. Its the Model a1100e. The Dell PC's are harder to upgrade. You can only use Dell parts on most components.