An acronym that expands to it self. eg:

PINE

PINE Is Not Elm

Wine

WINE is not an Emulator?

GNU

GNU is Not Unix

EINE

EINE Is Not EMACS

ZWEI

ZWEI Was EINE Initially

LIAR

Liar Imitates Apply Recursively

Cygnus

Cygnus, Your GNU Support

Emacs

Emacs Makes All Computers Slow1?

[Zinf|http

//www.zinf.org]: Zinf Is Not Freeamp

LAME

LAME Ain't an MP3 Encoder

For the ultimate in RecursiveAcronym's see The Hurd, a pair of mutually refering RecursiveAcronym's!

XINARA Is Not A Recursive Acronym. Perhaps it should be! (apparently it's a town on the Tinos Islands, off Greece)

PINARA also isn't a Recursive acronym, but that's already been suggested on kuro5hin. This was the only [a-z?inara I could find in a google search in this context.

1? or Editing with MACroS 2? 2? or Escape Meta Alt Control Shift 3? 3? or Eight Megabytes And Constantly Swapping (from the days when the common computer had one or two megabytes of RAM)