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This PC is 490$, has an 8 core CPU, and far surpasses the Xbone's GPU.
http://pcpartpicker.com/p/1baYH

CPU: AMD FX-8320 3.5GHz 8-Core Processor ($144.99 @ Amazon)
Motherboard: MSI 760GM-P34(FX) Micro ATX AM3+ Motherboard ($49.99 @ Microcenter)
Memory: PNY Optima 4GB (1 x 4GB) DDR3-1333 Memory ($29.98 @ Outlet PC)
Storage: Toshiba 500GB 3.5" 7200RPM Internal Hard Drive ($54.98 @ Outlet PC)
Video Card: XFX Radeon HD 7850 1GB Video Card ($144.99 @ NCIX US)
Case: NZXT Source 210 (White) ATX Mid Tower Case ($24.99 @ Newegg)
Power Supply: Corsair Builder 430W 80 PLUS Bronze Certified ATX12V Power Supply ($24.99 @ Newegg)
Optical Drive: LG GH24NS95 DVD/CD Writer ($15.98 @ Outlet PC)
Total: $490.89
(Prices include shipping, taxes, and discounts when available.)