PCPartPicker part list:
http://pcpartpicker.com/p/2Ksgd
Price breakdown by merchant: http://pcpartpicker.com/p/2Ksgd/by_merchant/
Benchmarks: http://pcpartpicker.com/p/2Ksgd/benchmarks/
CPU: Intel Pentium G3220 3.0GHz Dual-Core Processor ($49.99 @ Microcenter)
Motherboard: ASRock H81M-ITX Mini ITX LGA1150 Motherboard ($64.99 @ Newegg)
Memory: Corsair Vengeance LP 8GB (1 x 8GB) DDR3-1600 Memory ($69.99 @ Newegg)
Storage: Western Digital Caviar Blue 1TB 3.5" 7200RPM Internal Hard Drive ($59.66 @ OutletPC)
Case: nMEDIAPC HTPC 1080P HTPC Case ($57.98 @ Newegg)
Power Supply: Corsair Builder 430W 80+ Bronze Certified ATX Power Supply ($19.99 @ Microcenter)
Total: $322.60
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2014-01-30 19:15 EST-0500)