We found Intel's new Essential Series Atom board listed on Geizhals, and at €49 the price seems quite tempting.

This mini-ITX motherboard, designated D945GCLF, comes with an integrated Atom 230 CPU clocked at 1.6GHz, i945GC/iCH7 chipset, VGA/6x USB 2.0/LAN/2x SATA/2.0 Audio (ALC662). The Little Falls board has one PCI slot and supports DDR2 memory up to 667MHz.

We wrote about the lack of cheap ITX chassis a couple of weeks back. It seems that we were right about one thing: vendors and retailers found ways to get some cheaper cases on the market. German e-tailers are offering the D945GCLF bundled with a mini-ITX case for as little as €90.

This basically means you just need to get 1GB of memory, some storage and you've got yourself a nice nettop machine for around €130, without the screen, keyboard and mouse, of course. It doesn't get much cheaper than this.

You can find the listing here.