specs:
Intel® Core™2 Q6600 Quad-Core
4GB ram
HARD DRIVE 500GB
Dual 768MB Nvidia GeForce 8800 Ultra
AGEIA® PhysX® physics accelerator

I was playing around with the dell website and made this
Im pretty sure that would play just about any game out now on highest setting
It costs $4,118. I doubt I would ever be able to buy it but we can dream can't we?