I have some spare CPUs and quality ram I could donate. They are not top of the line new but they aren't slow either.

XP1800+ and XP2200+ as well as 768mb ram and a brand new motherboard that needs to be RMA'd to work.. Probably have almost enough parts to finish the system. I can pre-load good virus scan software and all the best spyware software as well if he wants me to build him a system w/some of my parts and some new parts of his.

If he wants I can also volunteer to build the system if he wants to purchase all new components.