first go here:
http://www.monarchcomputer.com/Merc..._Code=M&Product_Code=80155&Category_Code=AMDC
tyan motherboard $1,810.65
(4) amd opteron 885 dual core 2.6 ghz 1mb per core $2,035. each = $8,140.
(4) thermaltake a1772 hsf cooler $49. each = $196.
(4) thermal grease apllications $14.99 each = $59.96
(8 sets) ddr 3200 reg ecc 4 gig (2 x 2 gig) $963.44 each = $7,707.52
then, from the same site (to save on shipping, lol) add:
pny quadro fx 4500 video card for $1,755.
creative x-fi elite pro sound card $359.99
that'll put you just over $20,000. for motherboard, cpu's, ram, video, and audio. that's a good start. maybe add some of those $1,000. 300 gig cheetahs.
lottery you say? get a ferarri enzo, gut it, and mod it into your computer case.