i'm with groote.
also, do you even need an upgrade? people buy new pcs like they will make something magical happen... do you sit and wait for huge reports many times a day etc.. if your PC does not hold you up or cause incompatbility with a program then there is little reason to upgrade except to say i have a new pc.
You are using the minimum required memory for XP, it should be a crime to sell PC with 256MB unless they only go online and read text.