eMachines, a company best known for its low price (and low quality) computers, has announced a pair of new desktop PCs for the holiday season that start at just $349.99 after a $50 mail-in rebate.

The eMachines T5243 Desktop PC sports an AMD Athlon X2 6400 2.16GHz processor with 1GB of RAM, a 320GB SATA HDD and a DVD burner. To sweeten the pot, the company also threw in a 15-in-1 card reader. Unfortunately, no display is included with the computer.

Slightly cheaper, the T3626 desktop PC from eMachines includes an AMD Sempron 2.2GHz CPU and uses an NVIDIA GeForce 6100 GPU, along with 1GB of RAM and a 160GB hard drive.

The T5243 will cost just $434.99 after a $50 mail-in rebate and the T3626 will go for $349.99.

In a statement released today, eMachines indicated that it thought consumers would be excited about the new release of the systems.

"During the holiday season, we're helping our customers give great gifts with two new eMachines PCs that include premium features such as Microsoft Home Premium and 1024MB of RAM," said Glenn Jystad, Gateway's manager of consumer desktops. "Plus, the high-end model takes it a step further with a dual core AMD Athlon processor and the largest hard drive we've ever offered on an eMachines PC - 320GB of storage capacity. Anyone who needs a new or additional desktop PC for their home will be thrilled with the quality and value they find in the new eMachines models."