In the last 2 months Scott Hanselman and Jeff Atwood built the "ultimate developer rig". Probably you all are also readers of Scott's and Jeff's blog so I'm not going to repeat all the specs (here is the last Scott's post with a recap of all the steps of the decision and building process). Basically the CodingHorror-Hanselman PC is a Intel QuadCore 2.4Ghz (overclocked to 3Ghz), 4GB of RAM, GeForce 8800 with 768MB of RAM. And the cost for such a PC, monitors (3 of them), keyboard and mouse excluded, is US$ 1903. I don't know how much the same...