eMachines on Thursday released a pair of AMD-based towers that serve as the very entry level for desktops. At $300, the T3646 is the Gateway label's least expensive system and accomplishes the feat with a 2.2GHz Sempron, 1GB of memory, and a 160GB hard drive; Vista Home Basic also trims the price and reduces the operating system's demands on the computer.

A slightly higher-end system, the T5254, makes the move to a 2.1GHz Athlon 64 BE dual-core processor and doubles both the memory and hard drive space to 2GB and 320GB respectively. The faster performance allows for Vista Home Premium and a higher $400 price tag.

Both models are driven by GeForce 6100 graphics and come with a DVD burner as well as a 15-in-1 card reader; the display is considered an extra. eMachines lists the two desktops as available today.