Need a cheap desktop around $300, should I make one or buy?

[sf1]

I have no experience in building my own desktop before, I am looking for one for my mom, just to surf internet, watch some dvd, and check email without slowness like my pentium 3.

I looked at one at canada computer its 299.99
http://www.canadacomputers.com/index.php?do=ShowProduct&cmd=pd&pid=008563&cid=170.45
is it any good and is it good bang for the money?
or should i use that money to buy the mb and case and build my own?
thanks for any help appreciate it.

[gordholio]

The computer at Canada Computers would probably suffice.
You don't have to assemble it and you'd be hard pressed to build it yourself for much less than that.