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

[S.T.A.G.E.]

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

Hes right, if you want to look at true value its $400 and declining by the years. With the Kinect its $500. The Kinect has nothing to do with PC gaming outside of being an add on, so if you're going to compare value for value its $400 or less until January 3rd and even by next year Microsoft will most likely drop the price again being that they are losing. The PS4 will stay at a solid $400 and both console prices will decline.