Reviewing the Dell Studio XPS 7100 recently seemed like a reasonable enough move: we felt it was competitive with rolling your own machine at that price, or at least an excellent alternative to building one for friends or family and fielding their tech support questions. But what can you get at a much lower price? Acer has certainly produced solid bargains in the notebook space, but how do they fare in the desktop space? We review their M3400 tower to find out.

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