Cheapest Mac you can find is a Mac Mini….for $599 brand new. Here is a list of parts and supplies you can build a Hackintosh cheaply and effectively.
Assuming you have a keyboard, mouse and monitor, the system below will give a very nice basic hackintosh that fully supported by Lion using Tony Mac’s UniBeast tool.
|CPU||Intel Core i3-2105|
|RAM||CORSAIR 8GB DDR3|
|Case + Power Supply||APEX MI-008 Mini-ITX|
Lite VF6000BWS MicroATX/ITX
Gaming Cube PC Case