$300-$350 casual pc

I'm looking for a computer (tower only) in the $300-350 range for my mom. Mostly it will be used for e-mailing, basic photo editing, web surfing, and office applications. She only gets a new computer about every 4 years so I want one that will last as long as possible. I have no Intel/AMD preference. I don't care if its win 7 or vista. I am open to any reliable brand. Other than the OS I can add or remove the necessary programs.

Thank you for your time
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More about casual
  1. It's not easy to find a decent system in that price range. I think this will suit your mom's needs.
    http://www.newegg.com/Product/Product.aspx?Item=N82E16883108213
  2. In that budget range, often the best deals are sales at local computer stores. Are their any large chain stores in your area?

    You might also find the discussion in the following thread informative:
    http://www.tomshardware.com/forum/53908-2-inexpensive-home-purchase
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