Dimension 4600 Series Desktop, P4 2.40GHz $399

Dell Business has a Dimension 4600 Series Desktop, P4 2.40GHz, 256MB Dual Channel DDR SDRAM, 40GB Hard Drive, 64MB DDR NVIDIA­ GeForce4 MX, Integrated 5.1 Audio with Dolby Digital 5.1 capability for $399 with Free Shipping. It also has a free upgrade to Microsoft Office Small Business package. 

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Final price is $549 – $150 = $399 Shipped