Apples and oranges
The new Mac mini is only $499, but the Dell Dimension 2400 is only $399. The Mac mini comes with Firewire. The Dell doesn’t. The Mac mini is wireless and bluetooth ready. The Dell is not. The Mac mini comes with 256 MB RAM and 32 MB of Video RAM. The Dell has 256 MB of RAM but 32 to 64 MB of that is shared with the video card. The Mac mini comes with a CD burner. The Dell does not. The Mac mini has a 1 year warranty. The Dell’s is 90 days. The Mac mini comes with the same OS as it’s high-end computers. The Dell has feature-limited Windows XP Home not Windows XP Pro.
From “The Mac mini: Comparing Apples and Oranges” by Dan Frakes at MacWorld.com