If starting from scratch? No. This is not my opinion, it just is.
Add $100 for a Windows license.
$60 would buy a poor mouse and keyboard combination. If you want a quality gaming keyboard and a quality gaming mouse or just a quality mouse, the two will cost well north of $100.
$300 for a PC CPU (the assembled box, not the central processing unit) will buy an individual crap, again, assuming starting from scratch.
Unfortunately, it doesn't exist yet in the wild, but a pre-made Steambox may be the best price/performance buy in the PC gaming world once vendors begin selling them. Assuming they're sold for $500 including controller.
All that said, one can build a perfectly capable PC box (without Windows or input devices, etc.) for around $500. See Tom's Hardware for their current budget build. Their Q3 2013 $650 build (no OS, no input devices as is norm for build pricing) will produce well over 1920x1080 @ 60fps for games like Skyrim and BF3.
http://www.tomshardware.com/reviews/build-a-pc-fx-6300-overclocking,3617.html
If one installs Steam OS (Valve's Linux), that knocks $100 off a build without a Windows license. The problem is everything is not ported for Linux. You'll have to wait. Support should be good in the future though.







