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CPU: Intel Core 2 Duo E8200 2.66ghz $179
Newegg.com - Intel Core 2 Duo E8200 Wolfdale 2.66GHz 6MB L2 Cache LGA 775 65W Dual-Core Processor - CPUs / Processors

Mobo: Gigabyte GA-P35-DS3L Intel P35 Mobo $99
Newegg.com - GIGABYTE GA-P35-DS3L LGA 775 Intel P35 ATX All Solid Capacitor Intel Motherboard - Intel Motherboards

RAM: 2GB (2x1GB) DDR2 1066 (PC2 8500) dual channel from G.Skill $60
Newegg.com - G.SKILL 2GB (2 x 1GB) 240-Pin DDR2 SDRAM DDR2 1066 (PC2 8500) Dual Channel Kit Desktop Memory - Desktop Memory

Video: MSI GeForce 9800GTX with 512MB RAM. $270 after rebate
Newegg.com - MSI N9800GTX-T2D512 GeForce 9800 GTX 512MB 256-bit GDDR3 PCI Express 2.0 x16 HDCP Ready SLI Supported Video Card - Desktop Graphics / Video Cards

Case and PSU: Antec Sonata III with 500W power Supply $120
Newegg.com - Antec Sonata III 500 Black 0.8mm cold rolled steel ATX Mid Tower Computer Case 500W Power Supply - Computer Cases

Optical Drive: Lite-On 20x DVD Burner $24
Newegg.com - LITE-ON 20X DVD+R 8X DVD+RW 8X DVD+R DL 20X DVD-R 6X DVD-RW 12X DVD-RAM 16X DVD-ROM 48X CD-R 32X CD-RW 40X CD-ROM IDE DVD Burner included extra White bezel - CD / DVD Burners

Sound Card: Sound Blaster X-FI XtremeGamer 7.1 card. $61 after rebate
Newegg.com - Creative Sound Blaster X-Fi XtremeGamer 7.1 Channels 24-bit 96KHz PCI Interface Sound Card - Sound Cards

Hard Drive: Seagate 7200.10 500GB SATA 3.0Gb/s $80
Newegg.com - Computer Parts, PC Components, Laptop Computers, Digital Cameras and more!

Operating system: (Pick your choice)
XP OEM: $90
Newegg.com - Microsoft Windows XP Home With SP2B 1 Pack - Operating Systems

Vista Home Premium OEM $109
Newegg.com - Microsoft Windows Vista Home Premium SP1 32-bit English 1pk DSP OEI DVD - Operating Systems

Grand Total is $983-$1002 depending upon the OS you pick. Of course, you will have a bit of shipping too.

The mobo has onboard sound, so you could drop the sound card.....but I don't ever use onboard sound for a gaming box. Always use a dedicated card myself.