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You can probably get away with an; Intel Pentium g3258, Z87/Z97 motherboard and 8GB DDR3 RAM - any will do, as long as it dual channel. Add a mid range GPU in there for good measure: something like R7 270, and a good PSU with it. Overclock CPU/GPU and the PC should last a budget gamer for some time.

Made up a build on PCpartpicker in a few minutes with the specs above. Costs just a shade under $570.

Edit: with this build, there is an upgrade path on the CPU side (should you be wanting more processing power), since the motherboard supports Intel's upcoming Broadwell processors.