If you are in the market for just about the most basic PC still on the market these days, Data Evolution Corporation is there for you. Their decTOP PC is billed as a basic server.
That description isn’t far from wrong depending on what your intentions for the device are. With its 128MB of RAM, 10GB HDD, and 333MHz AMD processor its pretty flexible as long as you don’t let Windows touch it.
With a properly configured Linux distro it could act as a very basic desktop PC or as a web/file server. It will out perform most NAS’ (with the exception of the fact that you will have to go through USB storage) and can be loaded with any number of other distro’s allowing it to act as a web server or maybe just a network firewall that, when properly configured, could be more valuable than the $99 price tag on this thing. You read right, they are selling this little PC for under $100, just under at $99, but at least they are selling it for what its worth.
Dectop: a basic server for under $100 [via technabob]