Gateway - www.gateway.com
We purchased a new Gateway desktop in August of 2006 and we just got it back for the fourth time (not to mention a keyboard, hard drive and software patch at various times along the way in between). We've lost valuable files, pictures an countless hours reinstalling software each time. It went back three times for the same problem and yet they refuse to replace it! The power supply cords are too short to allow installation of a second hard drive and they refuse to do anything about that at all. What a schmuck company.
When they don't take care of an individual like me who's spent several thousands of dollars with them, Lord only knows how their E-Machine customers will fare.
I guess that's why they're going under.