Thanks Guys for the input!!
The budget would be around $1,000.00
My boys play various games but I can't tell you at this time how demanding they are. I think planning like videoguy92's might be in order.
I have Windows 7 pro. (Several licenses)
My son Jesse is going to go through a computer build apprenticeship in a few weeks through Freegeek.org here in Portland. They recycle and sell low cost stuff as well as teach people who want to learn.
I was thinking a general recommendation of parts, especially stuff you don't want to replace like the "motherboard". No preference on intel or AMD. I want a good video card but we won't be running high end graphics stuff, just games. Peripherals will be added as needed and when a bargain pops up.
That's all for now. You guys are great!!