$500 or less and not being used for gaming? It'd be really easy to go overkill on this PC.
AMD Athlon XP 2000+ ~ $50
AMD Athlon XP Mobo ~ $45
512 MB PC2100 RAM ~ $50
80 GB 7200 RPM HDD ~ $60
Case ~$30
There's seriously no reason to go past this setup. This setup has everything you need including onboard video, LAN, and sound, plus a PSU in the case, all for a little over $200. Spend more than that and it's overkill unless you want to play games or make 100 MB photoshop files.
-Lasereth
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"A Darwinian attacks his theory, seeking to find flaws. An ID believer defends his theory, seeking to conceal flaws." -Roger Ebert
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