The Dell OptiPlex 3040 with a Core i3-6100 processor, 8GB of RAM, and a 128GB SSD is a refurbished desktop PC that offers reliable performance for everyday office tasks and general computing. Here are the key features:

• Processor: Intel Core i3-6100 (Dual-core, 3.7 GHz)
• RAM: 8GB DDR4, providing sufficient memory for multitasking.
• Storage: 128GB SSD, which offers fast boot times and quicker access to applications compared to traditional hard drives.
• Condition: Refurbished in excellent condition, which typically means the system has been restored to like-new functionality by a certified technician.
• Form Factor: Small form factor (SFF), which saves space on a desk or in a work environment.
• Operating System: Likely comes with Windows 10, though this would depend on the specific seller or refurbishment process.

This model is suited for light to moderate workloads like browsing, office work, and light multimedia tasks. It may not be the best choice for heavy gaming or resource-intensive applications, but for everyday business or home use, it's a solid option.