Shuttle is best known for selling barebones and complete PC systems in compact packages. With its newest offering, the KPC ("Korporate PC"), something else is small: the price. A fully working PC can be yours for a remarkable $209.

The KPC uses Shuttle's own K45 chassis equipped with an Intel Celeron 430, a single-core, 1.8GHz Conroe-based processor with 512KB of L2 cache. Only 512MB of memory is included (though you can upgrade to a maximum of 2GB), an integrated Intel Graphics Media Accelerator 950 handles the visuals, and an 80GB hard drive is on tap. Not top-of-the-line components by any stretch, but enough to run the preloaded Foresight Linux OS (or a copy of Windows XP you might have lying around). Shuttle says it may offer Windows preloaded as an option in the near future.

This version of Linux is a reasonable choice, and Shuttle preinstalls it with a "Windows-like" user interface that should feel familiar. It has also included OpenOffice.org, a productivity suite of applications that mimic what you'll find in Microsoft Office; and Mozilla's Firefox Web browser, a competent (and many say superior) rival to Internet Explorer.

More Here

And: Shuttle KPC K45: £180 Linux desktop