Budget System Build

Well, aside from my continuing battle with the daemon computer (See my other thread..s....) Another one of my friends at school was looking for a new computer. So I offered to see what I could do; and he gave me a budget of ~$400, if his mom even decides to get a new computer. It does not need to be a great gamer, but I'd like it to have at least decent performance.
Basics: 256MB Gfx PCIE16
C2D or Ath X2
1G Corsair or Kingston DDR2-533
I'm in the initial stages, building several mock-ups to see what works and what doesn't. I'm looking for opinions, builds, suggestions, etc. on what I should present to him.
I don't really know what's what in the ATI world - I'm a Geforce man myself, so anyone who knows price/performance for ATI is better in this bracket, get up and say it, please!

(All Prices from the Egg)
Here's my current Intel favorite:

COOLER MASTER RC-330-KKN1-GP Black SECC ATX Mid Tower Computer Case - Retail @ $39.99
Seagate Barracuda 7200.9 ST3160811AS 160GB 7200 RPM SATA 3.0Gb/s Hard Drive - OEM @ $54.99
BIOSTAR V7302GT26 GeForce 7300GT 256MB GDDR2 PCI Express x16 Video Card - Retail @ $69.99
Thermaltake TR2 W0070RUC ATX 430W Power Supply - Retail @ $35.99
CORSAIR ValueSelect 1GB (2 x 512MB) 240-Pin DDR2 SDRAM DDR2 533 (PC2 4200) Dual Channel Kit Desktop Memory Model VS1GBKIT533D2 - Retail @$42.99
BIOSTAR P4M890-M7 PCI-E LGA 775 VIA P4M890 Micro ATX Intel Motherboard - Retail @$47.99
Intel Core 2 Duo E4300 Allendale 1.8GHz LGA 775 Processor Model BX80557E4300 - Retail @$114.50
SONY Black IDE DVD-ROM Drive Model DDU1615/B2s - OEM @ $17.99

TOTAL: $424.43 Before Shipping

Other ideas

Go with Pentium D and bump up GFX to 7600GT, don't know if this is worth it or not, or go ATI...

Current favorite AMD Build:
COOLER MASTER RC-330-KKN1-GP Black SECC ATX Mid Tower Computer Case - Retail @ $39.99
Seagate Barracuda 7200.9 ST3160811AS 160GB 7200 RPM SATA 3.0Gb/s Hard Drive - OEM @ $54.99
hermaltake TR2 W0070RUC ATX 430W Power Supply - Retail @ $35.99
CORSAIR ValueSelect 1GB (2 x 512MB) 240-Pin DDR2 SDRAM DDR2 533 (PC2 4200) Dual Channel Kit Desktop Memory Model VS1GBKIT533D2 - Retail @$42.99
ECS RS485M-M (V1.0) Socket AM2 ATI Radeon Xpress 1100 Micro ATX AMD Motherboard - Retail @ $53.99
EVGA 256-P2-N615-TX GeForce 7600GT 256MB GDDR3 PCI Express x16 Video Card - Retail @ $109.99
AMD Athlon 64 X2 3600+ Brisbane 1.9GHz Socket AM2 Processor Model ADO3600DDBOX - Retail @ $69.00

Total: $424.93 Before Shipping

Other Ideas: Kick 7600GT and go lower, or go ATI, to get the Brisbane 4000+. I want to see how the AM2 65nm X2s perform, so I'd really prefer to get one of those. Also because they, rather than like my 939 90nm, which drinks power like businesspeople coffee, would sip it like a french man drinking an espresso.

Thanks for taking the time to read yet another "Help me with my build!" Thread.
-Jake_R

I'm suprised, to say the least. With everyone getting C2Ds I would expect you guys to tell me that the C2D/7300GT would be the best choice - but I'm just speculating here. I was also looking at going for an ATI graphics card, but I'm out-of-the-loop on ATI hardware and prices and numberings and such things. Suggestions?

EDIT: Did a new ATI/Intel build at school today...

Only differences from other builds:
connect3D 3070 Radeon X1650XT 256MB GDDR3 PCI Express x16 Video Card - Retail @ $99.99
COOLER MASTER eXtreme Power RS-430-PMSR/P 430W Power Supply - Retail @ $29.99
WINTEC AMPO 1GB (2 x 512MB) 240-Pin DDR2 SDRAM DDR2 533 (PC2 4200) Dual Channel Kit Desktop Memory Model 3AMD2533-1G1K-R - Retail @ $39.99
BIOSTAR P4M890-M7 PCI-E LGA 775 VIA P4M890 Micro ATX Intel Motherboard - Retail @ $47.99

Total Price: $427.44

Only questions now are, will he get a new computer, and is the X1650XT better than the 7600?
Will do an AMD/ATI build now...

AMD/ATI Build - Finially, under $400)! (Before Shipping)
ECS C51GM-M (V1.0) Socket AM2 NVIDIA GeForce 6100 Micro ATX AMD Motherboard - Retail @ $53.99
connect3D 3070 Radeon X1650XT 256MB GDDR3 PCI Express x16 Video Card - Retail @ $99.99
AMD Athlon 64 X2 3600+ Brisbane 1.9GHz Socket AM2 Processor Model ADO3600DDBOX - Retail @ $69.99
WINTEC AMPO 1GB (2 x 512MB) 240-Pin DDR2 SDRAM DDR2 533 (PC2 4200) Dual Channel Kit Desktop Memory Model 3AMD2533-1G1K-R - Retail @ $39.99
COOLER MASTER eXtreme Power RS-430-PMSR/P 430W Power Supply - Retail @ $29.99
If needed
PHILIPS Combo Drive Black ATAPI/E-IDE Model SPD2850BM/17 - OEM @ $21.99
New Total: $409.93

Shipping: $34.12
Total With Shipping + Drive: $444.05

Still have to look at the ultimate questions, however.
Is the C2D worth the 7300GT?
Will the 7600GT outperform the X1650XT?
Does it matter? (Most likely, no.)

Get an AMD 3600+ or AMD 3800+ with the 7600GT.
On your Tight budget this is the best buy.

1) GPU is more important than CPU in most areas.
(Web surfing any CPU will do. If you want to game, the GPU is more important.)

2) The C2D>X2>Pentium D.
The Pentium D is a the worst of the Chips.
Such Tight budgets is where the X2 really shines even at this point.

It will be faster and cooler than the Pentium D.

My preference would be to get both the E4300 and the 7600GT, but you funds are tight and the X2s are not bad chips, just not as good as C2Ds.