Mac Pro teardown

http://www.futurelooks.com/new-apple-mac-pro-can-build-better-cheaper-pc-diy-style/3/

These guys did it, attempting to make an equivalent spec’d win8 PC… their outcome:

After tabulating all the major component costs (plus another $99.99 US for Windows 8 Pro), we are at a total of around $11,530.54 US using today’s prices at retailers that actually stock the hardware.

That is compared to the $9,599 of the top mac pro.

I think you’d be able to get pretty close in 3-6 months though, and I’m almost certain you could build the low spec’d versions for less.