>>>We use the computer for internet, email and basic home spreadsheet functions. Any suggestions?
For the functions listed, an inexpensive machine (like Dell) will be just fine. I second the recommendation for looking at a notebook/laptop rather than a desktop especially if have or if you are considering a wireless setup (I would make certain the machine is wireless ready regardless).
For the functions you listed, please note that processor speed isn't of the greatest importance. If cost is a consideration, take less processor and get the most memory the machine will hold.
Trust me, you will not notice a difference in a 2.8ghz vs a 3.4ghz machine but you will certainly notice a difference in 256mg of ram vs 512 vs 1 gig.
I would make certian that the machine came pre-loaded with XP SP2. You don't want any surprises installing SP2 yourself.
I've rambled long enough.... good luck.
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