Start off with a ASUS or MSI motherboard (socket 939)
Buy an AMD64 939 socket processor (amd64 3000+ would be best bang for buck)
get two sticks of 512 mb MEMORY ( pc3200 or higher)
Buy a 80 gb hard drive, or higher if you prefer
go buy an Radeon 9800 pro 128mb graphics card
Buy yourself a case
Buy a sound card (either an audigy or a turtle beach)
Buy all the extras (monitor, speakers, etc.)
make sure you buy it all retail
put it all together, You save money and have fun while your at it. www.newegg.com for all your pc buying needs!