I am looking for a good rendering computer. I am... not a gamer.
I tend to make massive scenes and use a lot of resource-hungry special effects, so I go for rendering power, and rendering power is determined by
- Number of processor cores
- Clock speed of processor cores
- RAM (memory) capacity
The least expensive way to get this is by buying used enterprise-grade workstations (or servers, if you want networked slaves). Commercial grade workstations will often have *two* processors on the motherboard and high RAM capacity.
Urania is a midtower workstation (HP z600) with dual X5660 Xeon processors (HyperThreaded hex cores @2.8GHz) giving 24 render threads, and 48GB registered RAM with metal heat spreaders and ducted fan coolers. GPU is an nVidia FX3800 Quadro. I added fresh hard drives, a USB3 host card, and added Blue LED fans. Total investment: $1,260.
This is a common E-ATX sized workstation/server motherboard (SuperMicro X8DAH-F); see the *two* CPU sockets? And eighteen RAM slots!
My workstation
Cameron has a subvariant of this motherboard, with dual X5680 Xeon processors (H/T hex cores @3.33GHz) and 96GB RAM. She glows red, and her keyboard's keys glow red, and so does her mouse.

Twenty four render threads and 96GB RAM!
Galadriel is an Alienware Aurora chassis, but she's been refitted with an X8DTi-F-O motherboard, dual X5690 Xeon processors (H/T hex cores @3.46GHz & 3.73GHz turbo) and 96 GB RAM. Galadriel's CPUs are liquid cooled. She glows purple/blue.

Twenty four render threads and 96GB RAM!
Workstation
TinkerBell is a used Dell T-7500 with dual X5690 Xeons and 96GB RAM. She glows pixie green

, but I don't have a pic of her, since she's new to the stable.
You can also get render power cheaply by buying used server blades; these go for about 2 cents per dollar of original cost! I have eleven Dell C1100 blades in a rack. They each have two X5650 Xeon processors (H/T hex cores @2.66GHz), with either 36GB or 72GB RAM. I can start rendering an animation on one of the workstations, and the workstation will control all of the blades. With 24 render threads each, that's a lot of muscle.
In what nation do you live? Here in the US, eBay lists lots of used enterprise gear; search "2x X5650" and you'll see lots of workstations and server blades pop up.
Newegg.com and Amazon carry the X8D*** series motherboards. You can get used X5650-X5690 Xeon processors on eBay, usually sold in pairs.