After reading a few more of the discussions I decided to waste some time building, the ultimate machine that I could, to compare to Dell.
Here it is:
I do not think that I could add much more. Price = $6,300
COOLERMASTER RC-830 Stacker 830 Evolution, Black - Case
ENERMAX Galaxy EGA-1000 EWL, 1000 Watts
ASUS Striker Extreme, nForce 680i SLI - MoBo
INTEL Core 2 Extreme QX6700 "Kentsfield", 4x 2.66GHz
CORSAIR TWIN3X2048-1066C7, 4GB, DDR3 1066/8500, CL7-7-7-20
2x EVGA Ultra BlackPearl, GeForce 8800 Ultra, 768MB GDDR3(2300Mhz) SLI mode
ASUS PhysX P1, Ageia PhysX, 128MB
CREATIVE Sound Blaster X-Fi Xtreme Gamer
SEAGATE Barracuda ES.2 ST31000340NS, 1.0TB, 7200rpm
PLEXTOR PX-810SA, DVD±RW, Black
(18x/18x/8x/6x DVD+R/-R/+RW/-RW,
10x/10x DVD DL+R/-R, 12x DVD-RAM,
16x DVD-ROM,
40x/32x/40x CD-R/-RW/-ROM)
LG ELECTRONICS GSA-H62N, DVD±RW/RAM, Black
LOGITECH Cordless Desktop MX 5000 Laser - Keyboard + Mouse
MICROSOFT Windows Vista Home Premium (64Bit), English (DVD)
You do not get much better than that and I am still sub $6,500 including a $70 provision in the $6,300 price for sundries(Cables, Screws, etc.). Some of the components that I have chosen are far superior to what Dell is offering(Case, PSU, motherboard, RAM, Graphics cards, Keyboard + mouse are all at higher spec.).