I can add more after we see more of your specific needs, but for some generally high power/dollar stuff, look at:
Mobo: Abit NF7-S V2 ~$95
Proc: Athlon XP 2500+ Barton (1.83 GHz and 333 MHz FSB) $90
RAM: Crucial PC 3200 512MB ~85
Video card selection will depend strongly upon what you want to do with your system. The NF7-S has onboard 5.1 that is supposed to be quite good. It also has a 10/100 NIC built in.
Things to consider and let us know about:
Gaming preferences (as mentioned above)
OS choice: Windows only? Linux too/only?
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mmmm.... pudding
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