Time for some holiday cheer from Dell.  They're doing a blow-out on Media Center 2005 PCs, dropping the price of Media Center OS 50% on a wide range of Dimension PCs including the 3000, 4700, 4700C, 8400, and XPS series. The actual cost of turning a new PC into a Media Center PC is only $19 from Dell ending Monday.  At the low-end, that's a $488 PC + SH.  Admittedly I'd want to put a little more horsepower in my system (which you can configure) but if you're on a budget and looking to get a good deal, you have until Monday. That's a new low price point for Media Centers as far as I know.

Click here for details and be sure to choose, “Start Shopping Desktops” and configure your own - don't pick the “Featured Desktops” as the option doesn't show up there for MCE05.