Shuttle Inc demonstrated its forthcoming KPC Linux PC at the CES event in Las Vegas. The budget PC comes with a price tag of just Â£100.
It features an Intel Celeron processor, 945GC chipset, 512MB of memory, either a 60GB or 80GB hard drive, and will come in a choice of red, blue, white or black.
The computer doesnâ€™t have an optical drive or any PCIe slots, but it should serve the needs of most home users.
There will also be an even cheaper version, at Â£50, which can be upgraded to a Core2Duo processor and 1GB of memory.
Both versions will be available towards the end of the 2008 first quarter.
Shuttle Inc is the market leader in the Mini-PC sector and manufacturer of Multi-Form-Factor solutions.