Dirt cheap number cruncher:
Zotac 880G-ITX AM3 Mini ITX motherboard, eBay, $50:
Refurb Phenom II X6 1055T six core processor, eBay, $30-50:
Crucial DDR3 1333 4GB, NewEgg, $30:
SanDisk 240GB SSD, $70:
Mini-ITX chassis, Amazon, $37:
PSU, Amazon, $32:
Around $250 total, run Xubuntu Linux and use Wine for LTSpice etc.