I would also build my own - luckily I have the knowledge to do so!! BUT I used to work for IBM, and the quality is NOT what it used to be. (This is NOT a disgruntled ex-employee rant - I swear by their Laptops and Flat Panels - but their desktops simply no longer justify the prices they charge).

I have also heard good things from Dell, and would buy one myself. Check www.epinions.com for consumer reviews on tons of products!