• PII-350 CPU ( except the Dell which uses a PII-400 )
• 128MB ECC RAM
• 56k Modem (external if possible)
• UW SCSI controller
• 9.1G Ultra wide SCSI hard drive
• SCSI CDROM
• Matrox Millenium G200 8G or Diamond Viper V550 16MB TNT AGP video
• ZIP drive where possible

It should be noted that this falls short of being an apples-to-apples comparison, owing mostly due to the fact that SCSI opens up more configuration possibilities.  For example, LHS use a faster but smaller hard drive, some of the places use small hard drives ( a  9G hard drive will usually cost an extra $250 or so ). The onboard controllers are usually cheaper ( they add at most $200 to the price of the motherboard )  .  Warranties shouldn't be taken for granted: a machine with a 2 year warranty is worth about $100 more than the same machine with a one year warranty.  Actually, I find it hard to pick any vendor as offering the "best price" . However, it's interesting to note that some of the shops usually considered "expensive" don't look so bad when you look at SCSI systems.

The different vendors  include  different "value-adds". For example, ASL ship their machines with Xi accelerated X-servers, and Penguin ship with a boxed set plus extra docs. The value adds make for an "error" of about +-$50 in the prices.

Also, it's worth noting that the different vendors vary in what they do in the way of burn-in, testing, and configuration options for the user. Vendors like VAResearch, LHS, and Penguin do some "burn in" on their systems prior to shipping.
 

Vendor	Model	Motherboard	SCSI controller	HD	Video	Modem	ZIP ?	Warranty	Price
Advanced Systems Labs	PII SCSI	ASUS P2B-S	Onboard Adaptec AIC 7890 U2	4.5G LVD IBM	Matrox	External	SCSI	1 year	$1878
The Computer Gallery	custom	ASUS P2B	Adaptec AHA 2940 U2W	9.1 G IBM	Matrox	External	IDE	?	$2035
Dell	Precision WS 410	(?)	onboard U2W of some kind	9.1G U2W	Diamond Permida 2 8MB AGP	No	No	3 year	$2415
Linux Hardware Solutions	PS350WS100	ASUS P2B	Intraserver 3140U	4.5G LVD Seagate Cheetah	Diamond or Matrox	None	None	?	$2361
Penguin Computing	PII SCSI	Supermicro P6SBU	Onboard Adaptec AIC 7890 U2	9GB Quantum Viking II	Matrox	External	SCSI	2 years	$2213
SWT	Pentium II-350  SCSI	ASUS P2B	Adaptec AHA2940 U2W	9G IBM Ultrastar	Diamond or Matrox	External	SCSI	2 years	$2382
TCU-inc	Custom	ASUS P2B-F	Adaptec AHA2940 U2W	9.1G Quantum	Diamond or Matrox	External	SCSI	1 year / 3 years	$2032/$2132
VAResearch	VARstation 28	Intel SE440BX	Symbios 8951U	9.1G Quantum Atlas	Matrox	Internal	None	1 year	$2305