They've changed some things about the Walmart site and the cheapest computer shown is $229.95 with a modem.   It's the model I bought anyway but if you want the $199.95 I've found a link.
CLICK HERE
Lindows 2.0 is no longer included free except for the secret link but Lindows 3.0 is available on a machine for $299.95 but for the same price you can get Mandrake Linux or Windows XP. I have installed Redhat Linux 8.2 {beta} on the machine and it worked just fine and was very colorful.

I have also installed Windows 95,98,ME,XP home and XP professional and all worked suberbly after they were installed. The Windows XP installed by itself perfectly but the Windows 9/ME needed the drivers installed and they were the hardest.   All the drivers but one came on a CD from Microtel and I finally found the driver for sound on Google.   This machine on Windows 98 SE ran much faster than my fastest computer with XP.

I have made ghost image files of everything but the Linux versions but I could not distribute it as a restore disk unless I was supplied with Windows by whomever requested it.   It could be the retail version or the OEM or even just the cab files from your version that came with your machine. In My Humble opinion it would be the best way to upgrade an old machine. I don't know the legalities of it but you may have to duct tape your old hard drive to the side of your computer. I could make disk images of Linux but it installed so superbly it's really not necessary unless someone needed to have partitions and didn't know how.