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Depends what you intend on doing with it. If you're into Gaming, a good chunk of that $$$ should go towards a GeForce 4 video card. If you're not and it's mainly business, then you can get more CPU power and ram, and an average video card.
If you're into video editing, then you want to make sure you have firewire (ieee 1394)
But for every day work PCs, Dell is good. I used to work in tech support in the industry, and when people called with their probs, I asked what kind of system they had. The ones that were happy with their systems and their support was Dell owners.
Other than that, there's Alienware, Falcon North West, ABS Computers and monarch which are all good, but mainly made for Gamers in mind.
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