This is the closest I can get to $400:
PCPartPicker part list /
Price breakdown by merchant /
Benchmarks
CPU: AMD A4-5300 3.4GHz Dual-Core Processor ($53.50 @ Vuugo)
Motherboard: MSI FM2-A75MA-P33 Micro ATX FM2 Motherboard ($58.75 @ Vuugo)
Memory: Pareema 4GB (1 x 4GB) DDR3-1333 Memory ($33.49 @ Newegg Canada)
Storage: Seagate Barracuda 3TB 3.5" 7200RPM Internal Hard Drive ($119.95 @ DirectCanada)
Storage: Seagate Barracuda 3TB 3.5" 7200RPM Internal Hard Drive ($119.95 @ DirectCanada)
Case: Apex SK-393-C ATX Mid Tower Case ($24.48 @ DirectCanada)
Power Supply: EVGA 500W 80+ Bronze Certified ATX Power Supply ($44.99 @ Memory Express)
Total: $455.11
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2013-12-15 20:44 EST-0500)
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2013-12-15 20:42 EST-0500)
Staying under $160 minus drives is basically impossible.