Building a Sossaman rig?

[Peen]

Your including cpu,motherboard,heatsink and memory in that price?

Yep yep

[Movieman]

Yep yep

Ok, show me links then and here is my cost to build a sammy rig for those parts:
MB :$30 delivered
HS: $20.00 for the pair
cpu's: $80.00/pair
memory: $40 from newegg for 2 times one gig or cheaper on ebay.. DDR2-400 ECC REG is cheap to buy today.
Total:$170.00
Lets add in that the MB your using ain't exactly what I'd call primo vs an Intel server board that should last quite a long time.
Then electrical cost, what does your combo draw?
The Sammy is 117w at 100% load..
That's the point here, sammy is the ideal machine for people who aren't crunchers by nature.
Those that don't want elec guzzling hot machines..
It is not for all and I did it as an experiment to see for myself what were the good and bad points..