Who offers good servers at a reasonable price? The most reasonable CO I have found is qsol.

That might be your best bet but check out

www.racksaver.com
www.penguincomputing.com

You may also find good deals at dell:

www.dell.com

www.acmemicro.com cheapest I could find. Go for the supermicro servers. They are the best. If you want cheaper, use pricewatch.com and order parts from all over but you save around 300-400 compared to acmemicro.com

Ebay typically has several 1U Dells and such...... if you don't mind used or refurb.

Amax is some reasonably priced servers

http://www.amaxit.com/linux_rackmount.htm