Arctic Cooling Freezer 7 Pro CPU Cooler (Socket 775)
£14.99(£17.61)
Gigabyte GA_965P_S3 (Socket 775) PCI-Express DDR2 Motherboard
£59.99(£70.49)
GeIL 2GB (2x1GB) PC5300C4 667MHz Value DDR2 Dual Channel Kit (GX22GB5300DC)
£44.99(£52.86)
Intel Core 2 Duo E2140 "LGA775 Conroe" 1.60GHz (800FSB) - Retail
£47.99(£56.39)
Sub Total : £167.96
Shipping cost assumes delivery to UK Mainland with:
City Link Parcel Next Day (Delivered Mon-Fri)
(This can be changed during checkout) Shipping : £8.25
VAT is being charged at 17.5% VAT : £30.84
Total : £207.05
slightly over budget, buts its a C2D, 2 gigs of DDR2, and a pretty good cooler.
the cpu should be better then what she currently has, even at stock, but with the mobo, RAM and HSF being of good quality you could probably get a decent overclock
thats my 2p
edit: o balls, you would need something graphics card wise:
Asus ATI Radeon X1050/TD 128MB HyperMemory TV-Out/DVI (PCI-Express) - Retail
(£25.84)
adding this takes you to- Total : £232.89
a little over budget, but far better than what she has now, and like someone has already said you could proably sell your old ram to recover part of the cost