The new Dell XPS 730x (pictured below) starts at $2,599 - for that price you get a Intel Core i7 940, ATI Radeon HD 4850, 3GB triple-channel 1066MHz DDR3 memory, Windows Vista Home Premium, DVD burner, 640GB HDD and Creative Soundblaster X-Fi XtremeGamer audio.
The Dell XPS Studio starts at $949 - for that price you get a Core i7 920, ATI Radeon HD 3450, 3GB triple-channel 1066MHz DDR3 memory, Windows Vista Home Premium, DVD burner, 500GB HDD and integrated 7.1 channel audio.