Newegg offers the refurbished HP Elite 8000 Core 2 Duo 3GHz Desktop PC for $104.99. This $15 mail-in rebate cuts it to $89.99. With free shipping, that's $5 under our refurb mention from two weeks ago and the lowest total price we've seen. (It's also the best deal for a refurb by $45.) Features include an Intel Core 2 Duo E8400 3GHz dual-core processor, 4GB RAM, 250GB 7,200 rpm hard drive, DVD-ROM, and Windows 7 Professional 32-bit. Rebate expires January 31.

A 90-day warranty applies, although it's unclear who backs it.