as technology and pricing changes this will change. ¬†Right now here is what i would reccomend for somebody like me…a light gamer with heavy multitasking single threaded programs:

Qty. Image Product Description Unit Price Savings Total Price
Update
Intel Core i3-2100 Sandy Bridge 3.1GHz LGA 1155 65W Dual-Core Desktop Processor BX80623I32100
Intel Core i3-2100 Sandy Bridge 3.1GHz LGA 1155 65W Dual-Core Desktop Processor BX80623I32100
Model #:BX80623I32100
Item #:N82E16819115078
Return Policy:CPU Replacement Only Return Policy
In Stock
$124.99 $124.99
Update
Mushkin Enhanced Silverline 8GB (2 x 4GB) 240-Pin DDR3 SDRAM DDR3 1333 (PC3 10666) Desktop Memory Model 996770
Mushkin Enhanced Silverline 8GB (2 x 4GB) 240-Pin DDR3 SDRAM DDR3 1333 (PC3 10666) Desktop Memory Model 996770
Model #:996770
Item #:N82E16820226095
Return Policy:Memory Standard Return Policy
In Stock
$77.99 $77.99
Update
ASUS Xonar DX 7.1 Channels PCI Express x1 Interface Sound Card
ASUS Xonar DX 7.1 Channels PCI Express x1 Interface Sound Card
Model #:Xonar DX
Item #:N82E16829132006
Return Policy:Standard Return Policy
In Stock
Mail in Rebate Card
$89.99 $89.99
Update
Shuttle SH67H3 Intel Core i7 / i5 / i3 (LGA1155) Intel Socket H2(LGA1155) Intel H67 Intel HD Graphics 2000/3000 integrated in the processor 1 x HDMI XPC  Barebone
Shuttle SH67H3 Intel Core i7 / i5 / i3 (LGA1155) Intel Socket H2(LGA1155) Intel H67 Intel HD Graphics 2000/3000 integrated …
Model #:SH67H3
Item #:N82E16856101117
Return Policy:Limited Replacement Only Return Policy
In Stock
$269.99 $269.99
Subtotal: $562.96

Of course I already have a hdd, video card, optical drive that i am carrying over..:)