Ultra Budget Build? (gift to brother)

My brother is about to buy a $300 sempron at BestBuy.
I told him I can build him something better than that.

I have several old PC's around & a pretty good 350watt psu & copy of XP.
What is a good mobo/cpu/ram/videocard combo for less than $300?
Wanted it to use an videocard verus integrated video so hopeful it would run some games.

Thanks for any suggestions.

This won't be a super system, but try this:

http://promotions.newegg.com/AMD/b [...] index.html

The bundle price with the RAM is $141...

And:
[url]
http://www.newegg.com/Product/Prod [...] 6814143049[/url]

7600GT for $79 after MIR

That might work for your bro, better than a sempron....

8O