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Noticed two hardware combo deals at Mwave for processor, board, and 256 DDR. The AMD based 1.5 Gig system goes for $315 and the Intel based 1.6 rings up for $310. The Intel system uses a Shuttle MB which I don't know anything about and therefore would probably avoid.
Only thing to think about with any P4-based system is that you have to replace your power supply (and often your case) to make it work. The P4 boards require that you have a an ATX 2.1 header connector from the power supply that provides an additional +12V of juice to the CPU. Also, due to the new HSF mounting mechanism of the P4, you'll often have to replace your case due to the absence of many of the screw mount points required.