[Soundy]

^There are Windows versions of Reason and Logic too, ya know.

Really, the PC vs. Mac (or more accurately, Windows vs. MacOS) question is pointless here - either will do the job just fine. The larger concern should be what software you use. Logic is like the Photoshop of audio - it does pretty much everything, and lots of people use it, but that doesn't necessarily make it the best. Last time I tried Logic, I HATED the interface. Other guys just cruise through it.

Your needs will partly depend on whether you're doing strictly audio multitracking, or need to do MIDI sequencing as well. If all you're doing is audio, you can get started multitracking with a regular sound card and Audacity, which is open-source and has come a long way in just a few years (there are also Linux, MacOS, and Windows versions available).

As your needs grow, you can move into things like Adobe Audition (formerly Cool Edit Pro), Sony Vegas (packaged as a video suite but it does audio multitracking as well; it's a "companion" to the better-known Sound Forge), Wavelab, or any of a host of others. Cubase is another long-time player that has a number of different versions aimed more toward multitracking, sequencing, mastering, etc.

And of course, there's the old standby, Cakewalk...

Look for free demo versions of any of these and give them a try... or get started with Audacity and upgrade when you need to. All of these will use the same VST plugins, and going Windows will also let you use a ton of DirectX plugins that are available.

And that's just the software...

Or you can get the hardware and software all in one package with ProTools (again, for both MacOS and Windows)... but that too, is a significantly more advanced system with a whole different interface of its own that takes either a lot of training, or a lot of getting used to, to get the most out of it.

But for just getting started, you can record two channels (stereo) with just your basic sound card or onboard sound... if you find you're needing more inputs (for simultaneously recording multiple sources), or MIDI in/out, you can start looking at any of a hundred different cards or outboard boxes that supply those features.

As far as Manic!'s hardware suggestion, keep in mind that, at least with Windows, a 32-bit OS will only see 3GB of ram... if you're going to put more in, you need a 64-bit OS to use it all, and that can mean compatibility problems, as a lot of hardware and software may not work properly on Vista. Something to consider when you're building your machine and deciding on your software.

Basic process I would follow is to FIRST choose the software you want to use, by trying out some demo versions. From there, you can decide which additional hardware you want (M-box, etc.), if any. THEN determine what platform/OS you need to run it, and design your machine based on that.