Top of the line computer specs

I'm looking into building a new computer, but the problem is I'm not at all up to date anymore on what the new kickass specs are.  Could any friendly knowledgeable soul help me out?

Go to the Dell site.  Look at their XPS line.  Pick the best one you can afford (but not the top-of-the-range, they're always a rip-off to fleece early adopters).

I usually recommend getting a 64-bit processor for future-proofing, but almost all systems have that now anyways.  Add some ram, it'll improve your performance more than a processor upgrade.  And try get Windows XP instead of Vista.

You'll be able to get a better system cheaper by building it from components, but if you're asking here, you probably aren't competent to do that.