Take great care choosing your graphics card for Blender as some (Particularly ATI) have problems Screen rendering solid objects.
When you are rendering your frames your graphics card isn't used. This is what really tests your PC. Rendering raytraced images can take many weeks. I'm not sure of how well Blender uses multiple processor CPU's , but I have an AMD dual core 6000+ .This has a faster Clock speed than the currnet batch of Quad Cores and works quite well.
Go for a desktop PC not a laptop as they are more easily upgradable. Get a standard size case not a micro sized as Processors run hot when rendering and also this gives you the choice of all components on the market.
Get a powerfull power supply (400 watts +) modern PCs are power hungry. Take note of the specs of the processor fans and power supply. When you are running a PC on full load the fans speed up and can be very noisy rendering at night when your trying to sleep!
Dont worry about buying lots of Memory (Motherboard RAM). I did lots of render trials adding more and more memory and it didn't seem to make any difference. 1GB is enough.
You also need a very big monitor...The biggest you can afford as the menus take up all the screen particularly when animating (setting keyframes etc.) Consider a dual monitor Graphics card even if you only have one monitor as you can buy a second later. Dual monitor cards are not much more expensive than a single monitor card and are handy when you want to look at reference images whilst you are working in Blender.
Most PC Hard drive are easily big enough for your work. an 80 GB ie easily enough unless you are planning on doing Star Wars episode 10!
The last tip is
BUILD IT YOURSELF........ its quite easy and you will never buy another complete PC again. Just buy the Motherboard, Processor and onboard RAM at the same so they are compatible.
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