What is the point if it does not run RISC OS?
I make it 100GBP for the chipset with all thats needed (max RAM, high CPU clocking etc.) + postage +
To turn the chipset into a RISC OS machine you would have to add the cost for the OS itself (50-100 GBP ?), developing work needed to make RISC OS run on this chipset (*), a harddrive, a case, a psu, assembling cost.