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The FAQs to the right of this forum offer our suggested minimums.
Be sure to read our "Even better" recommendations. Not Adobe's minimums. Although most off-the-shelf Dells or HP desktops should meet most of those minimums. (Laptops are built for portability, not speed. So, if you're going for a laptop, expect to spend a good $1500 for a system capable of editing hi-def.)
You also don't say if you're using HDV (tape-based) or AVCHD (hard drive) hi-def video, but that can make a world of difference! AVCHD video can demand a quad core processor and 4 gigs of RAM.
If you're buying a new computer, it will be Vista equipped -- but you'll likely get a free upgrade to Windows 7 around the beginning of the year. At this point, the program should run well on Vista SP2 or Windows 7, although turning off some of the unnecessary extras can ensure you're utilizing all of your system's power.