See this first.
I have shipped computers all over the US and only had them damaged twice. The main thing is to insure it! The above computer was delivered in mid - April and the claim has yet to be settled. UPS settled with the standard $100

. Why?
The computer was shipped to me to upgrade (from Texas to NY) by UPS via a mom and pops shipping outlet / TV store. It was insured for $2000. The store never insured it for that amount - just took the money and pocketed it. The shipper wasn't smart enough to look over the receipt

- ergo, he got $100 for a system that will cost $1500 to replace.
Tips:
- Put the computer in the original box, then in a over box that allows for 2" styrofoam on all sides.
- If the computer has a large heatsink, place plastic wrap inside the computer case (minding not to knock any capacitors, etc. off) to support the weight.
- Label the outside as fragile. Most times this will catch the attention of an unhappy shipping employee and they will punt it around a bit to feel better. So....
Insure, Insure, Insure (and look at your reciept BEFORE leaving.
Mike