It's a basic computer aimed at developers of x86 applications and enthusiasts who want to build their own computers. The PC, called MinnowBoard, is just a motherboard with no casing. The PC was developed by Intel and open-source motherboard maker CircuitCo Electronics, and will be sold through a number of retailers starting this month for $199.
It's the first open-source PC based on Intel's x86 processor, and the motherboard's circuit board diagram and design documents have been released and made reproducible under a Creative Commons license. A development kit based on x86 processors from Via Technologies is already available, but it is not open source.