For laptops, I'm quite fond of Toshibas. They've got some clunkers, but I'd usually pit their best laptop against anything not-NSA-issued.
We've got 2 Toshibas (one I just purchased this year; one from 2009) that are going strong. We've got a daughter who likes "pretty" (silk-screened?) laptops though, and has had a "pretty" Gateway and a Dell for nearly the same cost as the Macbook Air, and neither contraption lasted a year. I strip dead laptops clean for parts, and got the absolute LEAST from those. The insides are so junked up (you half-expect to see DUCT TAPE holding stuff together) it's a wonder they don't self-implode. (I said absolutely NOT on another "pretty" laptop, and she's getting the clunkier Macbook Air... she can put stickers on it afaic).
Desktops, though, I just put a Gateway SX model through its paces, and the bang for the buck was incredible. We can run AutoCAD, Photoshop, and Steam (games) without much of a hitch, and I don't even have a dedicated graphics card [yet]; just out-of-the-box (and de-junkwared). Only bad is Win8, but my husband's gotten used to the "tiles"

and it runs Skyrim, so he's good.