Listen to Jim, even if you buy from someone else. A computer that is not a purpose-made DAW is a crapshoot for audio, regardless of specs. Do not buy a computer unless it comes with a return policy, and test it thoroughly with demanding multitrack projects. (unless it's guaranteed to work for audio from a reputable DAW builder). In audio, low-level system latency is critical, make or break. And even some brand-new multicores fail in that regard. You might get lucky, but you might get burned. And nobody guarantees DPC latency performance, except places like Studio Cat. Microscopic performance hiccups are invisible in regular office use and even gaming, but they will cause real-time multitrack audio to have glitches and dropouts that ruin your tracks. Before you buy a soundcard+computer, check Vista compatibility. Vista is still not quite ready for prime time when it comes to audio. Some people have it working great, other people not so much. And not all soundcards have Vista-supported drivers. XP is still the standard OS for Win audio. Quiet operation is massively important if you will be recording in the same room as your computer. The quality of your mics, preamps, and plugins hardly matters if you're recording next to droning fans and grinding hard disks. You CAN get lucky with a non-audio-specific PC, but there is no way to know until you actually test the individual computer, since manufacturers change components all the time, and even something as innocuous as a different DVD drive can screw up your firewire or DPC latency.