Here is my recommendation:
AMD Athlon XP 3000+ (2700+ for 45% of the 3000+ price)
nForce2 chipset MB, like the Asus A7N8X Deluxe, water-cooled (see nForce2 review today)
2 sticks of 512mb PC2700 (1024mb Total)
Either 8mb cache ATA-133, or Serial-ATA HD
ATI Radeon All-in-Wonder 9700 Pro
Audigy 2 (don't really need this, since the MB has good sound)
Zip Drive, probably need a floppy drive too
Lite-On or Plextor CDRW
Sony DRU-500A DVD+RW (this only from Tom's review, haven't researched any)
Case, I like the Antec SX1040BII style (check out <A HREF="http://www.virtual-hideout.net" target="_new">www.virtual-hideout.net</A> for ideas)
Do some research and see what you come up with. For prices, forget that BizRate crap, use <A HREF="http://www.pricewatch.com" target="_new">pricewatch</A> for the lowest prices on stuff. You should be able to build the best of the best for $3000, including a 21+ monitor.
Maybe later I will see what I can build for that amount.
-This Signature for Rent-