Building my first SFF - need suggestions

[Pez]

My parents lost their computer during a pretty bad electrical storm, so I decided to build them a new one. The computer needs to do two things - browse the internet (and play those web games) and burn dvds. That's it. No "real" gaming. No media editing. Noise isn't even an issue, I just need something that's reliable and can get the job done.

Case: Micro Fly SX6 Silver Micro-ATX Case ($101)
CPU: AMD Athlon 64 X2 5000+ ($66)
Mobo: Gigabyte GA-MA74GM-S2 AMD 740G mATX ($60)
RAM: OCZ Platinum Revision 2 2GB (2 x 1GB) 240-Pin DDR2 SDRAM DDR2 800 (PC2 6400) Dual Channel Kit Desktop ($20 after mail in rebate)
HD: Seagate Barracuda 7200.10 160GB 7200RPM SATA 3.0Gb/s Hard Drive ($48)
DVD: SAMSUNG 22X DVD Burner Black SATA Model SH-S223F - OEM ($25)
OS: Microsoft Windows XP Home Edition with SP2 - Retail ($192)
Shipping ($13)

Total: $512

I don't have a problem spending this much, but can you guys help me trim it down? I don't think a DVD burner with the ability to play Word Womp should cost that much.
I know there are some sellers on Ebay who sell new copies of Windows for $100 (give or take). Is that a smart option? Would a Shuttle bundle be better?

Thanks for your help!

 

[Dangman]

You can cut costs by going with Vista OEM:
Windows Vista Home Premium 32bit SP1 OEM - $80

That's $112 off there. And no, not a good idea to buy new copy of Windows off eBay. They may not be new or legal copies.

You could also just buy them a Dell with better specs. Hit up www.gotapex.com for Dell deals.

You could also go with this slightly cheaper but with better quality PSU:
Antec NSK1380 mATX Case with 80Plus 350W PSU - $85