Hi, i have a recommendation for you that will give the maximum bang for your buck. The reasoning behind this system is maximum performance for game and 3d interaction. This is a completely home built system, i dont recommend buying dell desktops unless you purchase the professional models. My roommate had problems with his dell that drove him crazy when using maya.
Start with an athlon 2700-2800xp
stick it into any nforce 2 revision 2.0 board. I prefer asus or abit. ( i have an a7n8x).
Get two corsair memory modules 512meg each. pc3000+ (pc3500 optimal - corsair sells paired ram called the twinx that are matched to run at high speed dual channel)
This will let you overclock your fsb and get a healthy boost when running memory in sync with cpu. this board is dual channel so get 2 dimms.
For a video card i purchased a radeon 9700 pro. I think it is a better buy then a 9800 because you wont see that much difference between the two and more importantly you can do a software fire gl x1 conversion. That gives you about 30% boost in speed. I am not sure if doing this trick is feasible on 9800. Also give a geforce fx a hard and serious look, real time shaders can be used while modeling, allowing you to render out impressive stuff in record time. VERY SWEET. Get a good harddrive with 8 megs of cache also. Raid is better but more expensive (raid is helpful if you are editing alot).
This system gives you the biggest bang for the buck for interactive performance. from my experience a single cpu with a good graphics card gives you the maximum geometry ceiling, allowing you to retain smooth responsiveness even with the heaviest scene. Dual cpus are great for rendering, but if you get a geforce FX then theoretically your GPU should do most of the work.
Dont forget about your power supply. Get a model that is rock solid and long lasting. Look for voltage specs that show least deviation from spec. As a rule of thumb you want slightly more juice then you need when it comes down to wattage. Spend like 60 - 100 dollars ona good supply that puts out around 400+ watts.
I recommend antec true power for good, clean power and quiet operation.
You will never get maximum speed from prebuilt computers (dell, hp, compaq etc) unless you go for specialty shops. They will charge extra.
Also, pentium 4 is a good alternative because of multithreading. However it does as much harm as it does good sometimes so im not sure how useful it will be to you. As of now, rdram is very convincing performance wise however its price is not worth the bandwidth extra and as a result it is being quietly shoved aside by intel. That means your upgrade path may be hampered in the future.
good luck.
p.s. Making a homebrew system with premium, handpicked parts is the best way to go. They allow stable overclocking even for 3d applications and for me, the extra juice is useful for smooth interaction in heavy scenes. I think the future of CG is in GPU based rendering in real time or damn close to it. So think hard about what you want in your system, software render speed or hardware render speed. If you are squeamish about hand assembly you can have it pre assembled, but that restricts all of your parts to one dealer, which may not save you as much money. However you dont have to deal with the sometimes hassle prone computer assembly.