PowerSpec is, I believe, Micro Center's "house" brand. I bought one last year for the family room. It was cheap - around $350 - but it has held up well. The only problems it has had are based on the fact that two children use it (spyware, adware, junk software installed).
I don't like the fact that you don't get the OS CD-ROM, but that's true of many makers.
Folks, we seem to obsess on having the latest and greatest. The fact is that almost any PC you can buy today - even the cheapest ones - can serve as digital audio workstations. I've been doing this digital audio thing for over five years and started with a cobbled-together AMD 900 mHz which was perfectly adequate for plenty of tracks. You can get a Dell Pentium III on eBay for less than $200 which will serve you just fine. Even now I'm behind the curve (don't have an Athlon 64 yet), and that's okay.
The cheapest Power Spec boxes provide a lot more processing power than you really need for any but the most grandiose of recording projects. Just pop in another memory stick and a second hard drive and you're good to go. It's about the music!!!