new PC, what spec ?
3DMike has it. I would go with as much as makes sense for you. The 1800 is a good CPU that will last a long time as not many programs for normal, everyday use could use it all. 256 mb of RAM is great for XP Home or Pro, but if you get to be a power user, 512 is a lot better.
I would stay away from the fully integrated motherboard option. You will have a lot more freedom with your own choices for sound card, Video card etc.