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4gb of ram
and an AMD processor to help you save money,
Well, any newer computer running Vista or Windows 7 should work well with 4gb+ of RAM and a 100gb+ hard disk. You'll want to make sure that all computers are running the latest service pack (bug fixes)
SP1 for Windows 7
SP2 for Vista
As for which CPU to run, that is determined by which applications your employees are using. I prefer Intel but there are many capable AMD processors for the more budget-conscious. I'd avoid Pentiums and Celerons and stick with the i3-i5-i7 series if you can, or Core 2 Duo's if you cannot.