For a gaming Rig:
a Good CPU + Great graphics card
will get much higher framerates than:
a Great CPU + Good graphics card
And
The Top of the Line CPU + bottom line graphics card
Will get horrible framerates.
So if gaming is your thing, a 2.4 Ghz P4 or 2400+ AthlonXP and a midhigh-end card like a 5900XT or 9800 will offer excellent gaming performance.
For most games you can even get away with a 2 Ghz or 2000+. However upcoming games like Doom3 and HL2 are very CPU intensive though, so if you want the rig to last, anytyhinbg higher than a 2.8 Ghz/2800+ should be good.
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<b>Radeon <font color=red>9500 PRO</b></font color=red> <i>(hardmodded 9500, o/c 322/322)</i>
<b>AthlonXP <font color=red>2600+</b></font color=red> <i>(o/c 2400+ w/143Mhz fsb)</i>
<b>3dMark03: <font color=red>4,055</b></font color=red>