Yes it is impossible to make an accurate comparison of individual pieces of the hardware, but I think it is definitely possible to build a PC that matches what you see a 360 dishing out. Call it "platform equivalency" or something. You can build a PC that is apparently as powerful as the 360. Surely it would vary from game to game though.Even here you can't make a valid comparison as any game running on the console is going to limited to ~512 MB (or less) of combined video and system memory, with an added crutch of having to be designed to run directly from relatively slow Optical media.