justechn writes "Tom's Hardware has an article about custom PC maker Puget Systems, who had just finished a custom $16,000 PC for one of their clients. So what exactly goes into a $16,000 system? How about: Four quad-core Opteron processors, 32 GB of memory, Windows Server 2008, Asus Xonar DX PCI Express sound card, 3Ware 9550SX-8LP SATA 3 Gb/s RAID controller, Two Western Digital 300 GB VelociRaptor hard drives in RAID 1, Two 1 TB Samsung SpinPoint F1s also in RAID 1, and Four 1 TB Samsung SpinPoint F1s in RAID 5. Puget went with MagiCool's Xtreme Nova 1080 radiator, Nine 120 mm fans, Four Koolance CPU blocks, Koolance combined pump and reservoir unit, and Cooler Master Stacker 810 case. In addition to all that hardware, it also runs very quiet and very cool. The temperature of the CPUs is 36 C at idle, 45 C at load."