Can anyone here in the forum help my friend? She is asking me if I can built a Gaming PC and her budget is $860 and she want it to buy in other country because it cost to much here in the Philippines.. Can anyone help me?

If I was able to buy in the U.S.A. than I would probably look at something like what I've listed below.
   
CPU - $212 Shipped!! Simply one of the better C2D's around.
Intel Core 2 Duo E8400 LGA775 3.00GHz 6MB Cache 1333MHz FSB Dual Core Processor - BX80570E8400
http://www.buy.com/prod/intel-core [...] 59005.html
   
Mobo - $98 - $30 MIR = $68!! One of the best budget p35 mobo's out there.  
ABIT IP35-E LGA 775 Intel P35 ATX Intel Motherboard - Retail    
http://www.newegg.com/Product/Prod [...] 6813127031  
   
GPU - $257 - $30 MIR = $227!! Good solid gaming card!
MSI NX8800GTS 512M OC GeForce 8800GTS (G92) 512MB 256-bit GDDR3 PCI Express 2.0 x16 HDCP Ready SLI Supported Video Card - Retail  
http://www.newegg.com/Product/Prod [...] 6814127325
   
PSU - $85 - $20 MIR - $65!! Best PSU in this price range!
Corsair VX 550W ATX Power Supply - CMPSU-550VX
http://www.buy.com/prod/corsair-vx [...] 52646.html
   
Memory - $67 - $35 MIR = $32!! Best 800 mHz CAS 4 memory out there for the $.
Crucial Ballistix 2GB (2 x 1GB) 240-Pin DDR2 SDRAM DDR2 800 (PC2 6400) Dual Channel Kit Desktop Memory - Retail  
http://www.newegg.com/Product/Prod [...] 6820146565
   
HD - $75 shipped! Plenty of room to start out with.
Western Digital Caviar SE16 WD3200AAKS 320GB 7200 RPM 16MB Cache SATA 3.0Gb/s Hard Drive - OEM  
http://www.newegg.com/Product/Prod [...] 6822136074
   
DVD Burner - $29 shipped!! This is the retail version, so you can view/burn DVD's, because the software is included!  
PHILIPS 2-Tone 20X DVD+R 8X DVD+RW 8X DVD+R DL 20X DVD-R 6X DVD-RW 12X DVD-RAM 16X DVD-ROM 48X CD-R 24X CD-RW 48X CD-ROM 2MB Cache SATA 20X DVD±R DVD Burner - Retail  
http://www.newegg.com/Product/Prod [...] 6827248008  
   
Case - $120 - $40 MIR = $80! Best case in this price range!
Antec Nine Hundred Black Steel ATX Mid Tower Computer Case - Retail  
http://www.newegg.com/Product/Prod [...] %2bHundred
   
Total ~$943 - $155 MIR's = $788!!! You can obviously find better deals if you go hunting for them, but these are from reputable online vendors, so take that into consideration. Newegg seems to have the best customer service, but doesn't always have a good price on things, so shop around before you purchase.