Link: http://blogs.zdnet.com/hardware/?p=4847

Zdnet has an excellent article on hardware if you're building a new system (or upgrading your current). They give three levels of builds (good,better,best)

Here I’ve put together a list of the best high-end and mid-range and budget components currently available. So if you’re thinking of buying, building or even upgrading a PC, this list is a must-read for you!