Just make sure your new motherboard will be able to handle Windows Vista, which many new ones are capable of already.
Other important items which may have been mentioned already:
1. Dual Core Processor (fast as you can afford)
2. Dual video card capable (as much memory as you can afford)
3. Get 2g of Memory (DDR2 and fast) and expandable for the future
4. Plenty of Power
5. A Good case that is easily accessible and will keep your hardware cool.
6. DVD-R/W
7. Plenty of USB connections
8. A good LCD Monitor (19" or bigger)
9. Plenty of Harddrive space
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