Having recently built a computer with Roger, and then another for a friend, I've found that if you're looking for an entry level system (which nowadays is really quite good, except for gaming) you can't do better than Dell pricewise. Once you start upgrading though, Dell starts getting pricey. More RAM? Ka-Ching! $$, nicer video card? KA-CHING! $$$ (And beside that, you only have about two or three choices of video cards to choose from!)
If you're looking for a really suped up computer (and with $3K, you certainly could) you really should look into getting a custom built system. www.monarchcomputer.com makes some good systems and doesn't charge an arm and a leg.
