[H]ard|OCP offers up their collective opinions on 2 systems anyone would be happy to find under their tree.  One is $1500 and the other $2800 and both will give you plenty of performance.

Or for something different, Ryan has updated the PC Perspective Hardware Leaderboard to include the 8800GTX, and some other goodies.
“Do you have money to spend, but don’t know what to spend it on? Today we reach out to help simplify the system build purchasing process with two Intel Core 2 Duo based systems built to fit different budgets. And both are overclocking monsters to boot!”

Here are some more Systems articles from around the web:

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