Do-it-yourself UPS
Giampiero writes "Over at dansdata.com some guy named Dan creates a UPS out of some spare parts. To sum it up, "if you're looking for an industrial-capacity UPS solution, and don't like the prices of the off-the-peg options, it might be easier than you think to roll your own."" Of course you can mentally substitute U.S. 110 volts for Australian 220 volts wherever necessary...
Of course, PCs don't actually use AC power: there's a big box in the back that converts all the AC input back to DC. So why not save some money and bypass this, by running the PC straight off the battery (like a laptop)?