Upgrades I just purchased (prices including shipping) off of eBay for the Mac mini are :

1GB RAM $6.00 (new)
32GB Sandisk 2.5" PATA SSD $8.00 (used working pull from an industrial controller)

Taking a chance on the SSD but for $8.00 I'll give it a shot. There are other new 2.5" PATA SSD drives starting at $50.00 if this one is no good.