I've had a lot of luck with Epox boards on the low end. They integrate cheap solid and well supported componentry, usually Nvidia video kit, cmpci based audio, etc... So you can get a soup to nuts board for about $80 and just have to sweat the chip/ram/drives/case. Still though, be careful, make certain to check out the chipset and the add-ons for compatability before you buy.
Cheers
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