Newegg. Buy one from Dell and it'll cost you twelve times the price it would if you bought the individual components from Newegg. They're an absolute rip-off.

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As an idea of what you could do, here are the specs of the computer I built my Uncle recently, and if I may say so myself, it's a fucking good computer:

Mobo: Asus P5K Premium Wi-Fi Intel P35 LGA 775
CPU: Intel Core 2 Duo E6750 2.66GHz (Retail 775)
PSU: 600W
HDD: 320gb
RAM: 4gb DDR2 PC-6400
Graphics Card: 800GT 512mb PCI-E OC
Drives: x1 DVD
Speakers: Creative T6100 5.1 Surround
Monitor: 19" WS

That came to about £650 ($1278).

Changes I'd make to it:

- Get the 3.00ghz CPU, or even better, a Quad Core
- Bigger PSU ( 600W < x < 1000W)
- Multiple hard drives
- Since I built it, nVidia have released a new line of graphics cards, which I'd definitely go for over the 8800GT - the newest one out is the 9600GT 1gb. Which is based on the 8800GT architecture, but vastly improved. Faster than the 8800GTX Ultra Super-Duper 768mb (or whatever it's called), but not quite as good. For the price (which is near enough the same as the 8800GT price), it's a no-brainer.
- 7.1 Surround
- I've got my eye on a beautiful 24" WS monitor: 1080p, HDMI. It's a Hyundai.

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What's your price range?