It's fried? What all of it? If you've just fried the power supply or motherboard you could get away with spending a lot less. If some of your components are reusable you could get away with spending a lot less (case, drives(cd and hard drives), graphics card, ram) etc.
You want off the shelf or build it yourself? If the latter have a look at the system builder articles on this website for ideas on specs and come back and discuss. What do you want it for - games or browing the net or both. Laptop or desktop?
Lots of thing to think about before anyone could suggest anything..
i want a deskt top or games and internet man help me out