I compared the new high-end Mac Mini to a Dell Studio Hybrid Windows machine... and the Mac Mini was the clear winner by 236 dollars... and, the Mini has a much better video card and faster RAM.    I compared these because they have similar form factors... can't compare a Mini to a cheap tower... not a fair comparison.

<strong>Dell Studio Hybrid - $1,282</strong>

PROCESSOR
Intel® Core™ 2 Duo T9300 (2.5GHz/800Mhz FSB/6MB cache)

OPERATING SYSTEM
Genuine Windows Vista® Home Premium Service Pack 1

OFFICE SOFTWARE
Microsoft® Office Home and Student 2007

MEMORY
4GB Shared Dual Channel DDR2 at 667MHz (2 DIMM)

HARD DRIVE
320GB SATA Hard Drive (5400RPM)

OPTICAL DRIVE
Slot Load CD / DVD Burner (Dual Layer DVD+/-RW Drive)

VIDEO CARD
Intel® Integrated Graphics Media Accelerator X3100

KEYBOARD &amp; MOUSE
Dell USB Multimedia Keyboard &amp; Optical Mouse

WIRELESS NETWORKING
Built-in Dell 1505 Wireless-N Networking

ADOBE &amp; ENTERTAINMENT
Adobe® Photoshop® Elements + Adobe® Premiere® Elements

ALSO INCLUDED WITH YOUR SYSTEM
SOUND
Integrated Stereo Audio with 5.1ch digital output (S/P DIF)

FLOPPY &amp; MEDIA READER
Dell 7 in 1 Media Card Reader

Adobe Software
Adobe® Acrobat® Reader 9.0 Multi-Language

Network Card
Integrated 10/100/1000 Ethernet

<strong>Apple Mac Mini - 1,046.95</strong>

PROCESSOR
Intel Core 2 Duo 2.53GHz (1066Mhz FSB)

OPERATING SYSTEM
Mac OS X Snow Leopard

OFFICE SOFTWARE
Microsoft® Office Home and Student 2008 Mac

MEMORY
4GB 1066MHz DDR3 SDRAM - 2x2GB

HARD DRIVE
320GB SATA Hard Drive (5400RPM)

OPTICAL DRIVE
SuperDrive 8x (DVD±R DL/DVD±RW/CD-RW)

VIDEO CARD
NVIDIA GeForce 9400M graphics processor with 256MB of DDR3 SDRAM shared with main memory

KEYBOARD &amp; MOUSE
Apple Keyboard with Numeric Keypad &amp; Apple Mouse

WIRELESS NETWORKING
Built-in AirPort Extreme 802.11n Wi-Fi wireless 802.11n  networking4; IEEE 802.11a/b/g compatible

BLUETOOTH
Built-in Bluetooth 2.1 + EDR (Enhanced Data Rate)

ADOBE &amp; ENTERTAINMENT
iLife 09 (no Adobe!)

ALSO INCLUDED WITH YOUR SYSTEM
SOUND
Integrated Stereo Audio with 5.1ch digital output (S/P DIF)

FLOPPY &amp; MEDIA READER
N/A

Network Card
Integrated 10/100/1000 Ethernet