If Money is no object for you, you may want to check out
HP's Blackbird 002 gaming systems...

High end stuff with a High end price
but for the most part they look fairly decent
parts wise...

but personally I build my own systems and if
you do it right you can usually get a really
nice system for almost nothing

We have a FRY's store just 20 miles from my house
my second and third systems cost me just about 300$
each...

2.4g Dual core w/ECS motherboard 78$ after mail in rebate
4g RAM $40
160g SATA 300 Drive Free After mail in Rebate
20x SATA DvD +/- burner $17
7600 Nvidia EVGA PCI-E Free After mail in rebate
Emprex 22" monitor $138 after mail in rebate 1000:1 5mil refresh
Miss parts Keyboard/mouse etx $14

all in all a great back up system for just about dirt
Look Around if you have the knack for building your own system
and you can get great stuff for practically free.