Later Update: It's baaaaaaaaaack. Link & code seem to be working again. Guess we didn't completely TUAWcide the deal.
For shoppers in the US, Black Friday is right around the corner. With it, of course, are lots of deals, including many that don't make you wait for Friday.
Dell is currently offering the highly Hackintoshable Mini 10v unit for just $229 shipped (it's $20 more for Bluetooth, which you have to opt out of; there are many other options configurable as you set up your unit). Here's a typical order, with the lowest end processor and free shipping.
1 Inspiron Mini 10v 1 Intel Atom Processor N270 (1.6GHz/533Mhz FSB/512K cache) 1 1GB DDR2 SDRAM 1 10.1" Widescreen Display (1024x600) 1 Intel Graphics Media Accelerator (GMA) 950 1 160GB, 2.5inch, 5400RPM SATA Hard Drive 1 Obsidian Black 1 Wireless 802.11g (1397) Mini Card 1 Integrated 1.3M Pixel Webcam 1 24WHr Lithium-Ion Battery (3-cell) 1 1Yr Ltd Warranty and Mail-In Service 1 1Yr LoJack for Laptops Theft Protection Save $139 off this Dell Mini 10 ! - $139.00 Order Subtotal: $229.00 Shipping and Handling Total: $8.00 Shipping Discount: -$8.00 Tax Total: $17.68 Total Amount: $246.68Add in a Leopard license (plus an optional Snow Leopard license on top of that) and you still have a very reasonably priced system. If you have a monitor, keyboard and mouse on hand, and the Mini 10v makes an excellent and highly affordable kids' computer to replace an older Mac system.
Note that Apple's EULA, as recently affirmed by the California courts, does prohibit you from installing the copy of Leopard you purchase on anything other than Apple hardware, meaning that you Hackintosh your system at your own risk (legal and technical).