I have a dual socket 370 P3 1GHz server system, with 2GB of RAM.
Downside is, those systems usually require ECC RAM, which is even more expensive and harder to find.
Plus, dual CPU systems are better if the processors are properly matched - not just the same stepping or core - which can also be hard to do.
I lucked out on an Ebay deal.
Pretty decent machines, but then again I work with older hardware a lot, so anything with a clock speed of around 750MHz or more is "pretty decent" to me.