Brand new and just received it as a gift, but I don't really need it. It has an AMD2500+XP processor, a 40GB Harddrive, 512MB of RAM, onboard AGP8X videocard, onboard soundcard plus a Chaintech AV710 7.1 soundcard with the high quality Wolfson DAC and optical out, and an AGP expansion slot if you want to add your own videocard. Also has 56k modem and ethernet modem built in. Includes a CDRW/DVD combo drive and 6-in-1 media card reader. Has front USB ports and an infrared port.
Software-wise, I will include Windows XP Professional, Microsoft Office 2003, Adobe Photoshop CS2, Macromedia Studio MX 2004, Nero Burning Rom 6 Ultra Edition, Kaspersky Anti-Virus and Sygate firewall. I also have some other software that I can include on request.