Ok, well, there are a few basic questions that need to be answered in order to provide any real good recommendations (other than simple manufacturer recommendation).
1) Desktop or Laptop
2) Primary purpose (i.e. gaming, surfing web, programming, word processing)
3) Budget
That said, I have a few general recommendations.
If you have the means and you want a laptop, get an IBM Thinkpad.
If you want a desktop, get a Dell.
256 MB of RAM will probably suffice, 512 MB is better, and 1 Gig is beautiful.
I do not like Gateway machines. I don't know if they have changed, but it used to be next to impossible to upgrade their machines. I would avoid Compaq/HP desktops and laptops (FWIW, I have a Compaq laptop from work, and it is a nice machine, but it was the last model line they made before the merger, everything after sucks).
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