I'm thirding the laptop idea. There are a lot of refurb atoms going for ~$200 right now and they only use ~10+W on average. Just plug in a mouse, keyboard, and monitor. You could also go for a VIA C7D combo for ~$60 if you already have a good PS, DDR2 ram, HD, and a case, but it uses ~2x the power and if you don't then it would probably cost almost as much.
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