I have had great luck either buying Dell refurbished or from the Dell auction. Stick with the business line (OptiPlex and Latitude) and you cannot go wrong since they have 3-year on-site NBD warranties.
If you want a desktop, check out a refurb Dell OptiPlex 790 for example. Right now you can get them for around $500 and there are coupons for the refurb site all over the place.
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