I have a friend who is interested in possibly getting a media center computer.

Anybody have any leads on an inexpensive unit that is already set up? If not, I suppose that I can build one from old parts that I have around.

Are you looking for a Desktop / Tower or something that will fit into their entertainment center? Do you want Windows MCE or Windows Vista or no OS at all?

The Dell outlet has some Dimension Desktops with Windows Vista Home Premium, 160GB HDD, 1GB RAM, DVD-Rom for around $300-$350.

I'm looking more for a complete MCE system. Including the tuner and some sort of remote.

I could easily build one, but then there is the whole support issue.

If you go through HP you can configure their super-compact series (s3000y) computers with Vista Home Premium, Core 2 Duo, 1Gb Memory, 250GB HDD, remote and tuner for less than $800. That is probably out of the ballpark for cheap, though, and you can build similar for around $400-$500.