GoDaddy.com offers cheap, fully featured Windows VPS  hosting packages as well as Linux VPS hosting packages.  Both start at $29.99 per month with free setup.  Their Windows 2003 Enterprise VPS plan includes 500GB of bandwidth per month, 15,000MB of web storage, 3 dedicated IPs, 1024MB of RAM, a free SSL Certificate and a free simple control panel with the option of updating to cPanel or Plesk.  Their Linux CentOS VPS package includes the same amount of disk storage and bandwidth as their Windows package as well as 1GB of guaranteed

RAM, a free SSL Certificate and 3 dedicated IP addresses.

Another fully featured but relatively cheap VPS provider is MyHosting.com.  Their Linux Debian or CentOS VPS hosting plan starts at $19.95 per month and will give you 600GB of data transfer, 40GB of disk space, 1.28 GHz CPU, 1024 GB guaranteed RAM, 24/7 in-house support, a free Plesk control panel with up to 10 domains and 1 free IP address.  They also have a comprehensive Windows VPS plan for $24.95 per month.