richms: Go check out deal extreme - the cameras are only aboout US$20 for a cheap one with IR lighting - I spent more on the wire than the cameras.
Recording is a PCI card in a junk old computer (P4 2.something) with XP on it. The ugly software only works at 1024x768 so it looks pretty bad on a widescreen TFT but it "works"
Ex lease junk computers are $20-30 on trademe typically, just watch that it has satas in it so you can put a proper sized HDD on it for recordings.
With such a set up, would the software allow for remote viewing (ie. browser based)?