Hi Guys and Mr rpowellr,
Buying a new PC is never simple.
The questions would be: "What are you using your PC for"? or "What are you going to be doing on your PC on a day to day basis"?
If you decide to build the PC start with the Processor first. Then decide what Motherboard will go with your processor, then RAM, Hard Drives and so forth.
Just make sure you do your homework. You will need to research extensively to make sure you know what you are getting.