My tip if you do not want to pay much for a motherboard, memory and CPU bundle, go for a "5V CPU only" VLB motherboard bundle, they often go really cheap.
I just bought a nice VLB motherboard with memory and a DX2 CPU on Ebay 10 minuts ago, the price was £25.99 = 35 euro add a video card (10-15 euro), an I/O card (5-15 euro), a floppy drive (1-5 euro) and use some old ATX case from your basement with a 5 euro adapter and you are still below 100 euro even with the shipping costs.
If you go for the most attractive parts its not hard to spend 200+ euro on a computer that does the same thing a P100 woud do even better for less than half the price. I buy both the cheap end expensive though but I really like old hardware and the challange of taking aging tech as far as possible.
Main PC: Dual Xeon X5690@4.6ghz, Evga - SR-2, 48gb memory, Intel X25-M g2 SSD and a Nvidia GTX 980 ti.
Retro PC #3: K6-2 450@500mhz, PC-Chips m577, 256mb sdram, AWE64 and a Voodoo Banshee.