DOES NOT INCLUDE Case/PSU, I already have one… and I’m not taking your needs into consideration 
NEW BUDGET BUILD:
CPU: AMD Athlon X2 3600+ (2.0 GHz) $40
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=3496495
Motherboard: MSI K9VGM-V Motherboard $50
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=2366197&CatId=2320
Video Card: HIS Radeon X1650 Pro IceQ Video Card $45
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=2568900&CatId=1558
Hard Drive: Western Digital Caviar SE 160GB Hard Drive $50
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=3285366&CatId=139
RAM: US Modular Dual Channel 2048MB PC4200 DDR2 533MHz Memory (2 x 1024MB) $35
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=1779570&CatId=2261
DVD Burner: Philips SPD2415BD SuperAlwrite Internal Drive DVD Retail $25
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=3606229&CatId=89
Heatsink: Thermaltake TR2-R1 / AMD Socket AM2/939/754 / Aluminum / 92mm Fan / CPU Cooler $15
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=2604150&CatId=2545
Thermal Grease: Masscool – Thermal Gel Resealable Tube 4x Applications $5
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=480215&CatId=503
Case Fans: 2x Masscool 80mm Sleeve Bearing Case Fan $3 (each)
TOTAL BUILD COST: $271
ALL PARTS FROM TIGER DIRECT (combined shipping)
