Newegg has the GIGABYTE GA-E350N Mini ITX Motherboard/CPU Combo on sale for $59.99 shipped.
AMD E-350D APU
AMD A45 FCH
Not a bad deal if you are looking for a budget/low cost PC that can surf the web and do simple stuff. For $59.99 shipped you get the board, processor and CPU cooler, so all you really need to make a system is the Case, PSU and Memory!