GameSpot tried to build a Pc which costs around the same as a console.

[sc94597]

Lawlight said:

sc94597 said:

Lawlight said:
On a console budget and they go for $550? A PS4 is $400 at most. Let's not even mention the time taken to build that PC.

Remember, the Xbone released for $500 + tax ~ 550. This was written when the consoles first released. Today you can get a $450 PC (after OS + Keyboard & Mouse) on par with the PS4. 

http://www.reddit.com/r/PCMasterRace/wiki/builds

Those don't include everything.

Yes it does. It is $376 without OS and Mouse/Keyboard. $40 for an OS and $30 for Mouse+ Keyboard => $450.