This is a great accessory for anybody who regularly attends LAN parties. The handle is a hard plastic tube that remains rigid when you lift the PC, and if covered with a soft foam to make it more comfortable. Pretty well designed toy if you ask me.
http://vader.inow.com/~drbob/temp/pctote.jpg
http://vader.inow.com/~drbob/temp/pctote2.jpg
Made by http://www.pctote.com
Cool,it reminds me for the PET-handle.It was a way to move your Commodore PET using the power cable as a handle.