My new toy is a mini-itx box, which splits the difference between the cheapo $200 WalMart PCs and low-end AMD/Celeron boxes. It cost $425 USD to put together (800 Mhz Via C3 with onboard sound/video/LAN, 256Mb RAM, 60Gb disk, CDRW). Once I get the power supply fan quieted down, it'll sit quietly in some corner, serving files and such. I'll put a penguin decal on it so that it won't feel left out.
NetBox Cubit (Score:2, Interesting)
Linux Format [linuxformat.co.uk] have a review of a Netbox [netbox.co.uk] Cubit [netbox.co.uk] mini-itx based system this month. It's a cute 200x200x150mm box with low-noise components also based on the VIA Eden chipset. The base model is quite cheap, and as long as you want a Linux version it seems really good value for money.
If I recall The Register [theregister.co.uk] ran a story about the VIA ITX motherboard family and what they hoped to do with it. Looks like a few manufacturers are making boxes with the parts.
-- "It's not magic, it's work..."