Try the [link|http://www.compgeeks.com/details.asp?invtid=728LMR|Alton 729LMR] motherboard from Computer Geeks. Combine it with their [link|http://www.compgeeks.com/details.asp?invtid=GN200| Under $20 Mid-Tower ATX case] and it will have the Ethernet, Modem, Audio, and Video built into your system for less than the price of the $100 motherboards. About $60 right there. Then get an el-cheapo $38 700Mhz Celeron CPU with a $10 370 CPU-Fan for about $110 and then plug in your memory (has to be DIMMS), hard drive, keyboard (must be PS/2, but new keyboards can cost under $10), mouse, and cd-rom, and floppy drive.
Pros:
This motherboard can have the video, audio, etc disabled and replaced in the future should you be able to afford new cards. But with everything you need built in, you can get by with that.
Cons:
[link|http://www.pcchips.com|PCChips] type motherboard, generic type, will most likely need the latest driver updates to get it working properly with the latest Microsoft or Linux OS. No ISA Slots, but four PCI and one AGP slot means that it can use newer cards.
Buyer Beware!
I bought one to upgrade my brother-in-law's system. He has a Pentium 100Mhz system, which was great and state of the art in 1995-1906, but now it is just a high-tech doorstop, not quite as useless as a TRS-80 yet, but getting there. :)