WHAT'S HOT: Like the Xi 2100+ we tested this month, Xi's Pentium-based 4240 MTower SP uses 512MB of new 333-MHz DDR SDRAM. With a 2.4-GHz Pentium 4 processor, this model earned an impressive score of 122 on our PC WorldBench 4 tests, making it the fastest PC equipped with an Intel processor and running Windows XP Professional that we've seen.

The bundled Logitech keyboard and mouse set worked well with our test system.

WHAT'S NOT: The Pentium-based version of the Xi MTower outscored its very similar Athlon-based sibling by one point in our PC WorldBench 4 performance tests. Yet, at $2383, the 4240 MTower SP will cost you over $400 more. The 40GB hard drive is small considering the price of the system, and we expect more than just a CD-RW drive for removable-media options.

WHAT ELSE: The black, white, and gray midsize tower may not be sedate enough for the average corporate office.

The 19-inch Optiquest Q95 monitor that's bundled with this unit is a fine choice, and the system's Leadtek WinFast GeForce3 Ti 200 graphics board includes an S-Video out port for connecting to a TV. The 4240 MTower SP's case is relatively easy to open and service, and it has plenty of expansion room. The system's documentation relies on component guides and a generic though fairly comprehensive manual.

UPSHOT: Significantly pricier than Xi's Athlon-based 2100+ MTower SP, the 4240 MTower SP is a better choice only if you favor Intel's processors over AMD's.

SUMMARY

Xi Computer 4240 MTower SP PC WorldBench 4 score of 122, 2.4-GHz Pentium 4 CPU, 512MB of 333-MHz DDR SDRAM, Windows XP Professional, 40GB hard drive, 40X/12X/40X CD-RW drive, Leadtek WinFast Titanium 200 graphics card with 64MB of DDR SDRAM, 19-inch Optiquest Q95 monitor, integrated sound, Altec Lansing AVS200W speakers, network adapter, midsize tower case; Microsoft Works 2002. Three-year parts and labor warranty; free, unlimited 24-hour toll-free tech support. $2383 800/432-0486 www.xicomputer.com