The first thing you should do is to think carefully about what you'll be using the computer for. Many people end up paying for extras that they never use. Similarly, many people buy a computer and then realize that they've left out something that they really do need. While you can upgrade later, it's easier and more cost-effective to buy everything as part of your initial purchase. The biggest decision is probably the type of computer you need - a desktop, laptop or netbook (one of the new range of very small laptops). Netbooks are great for email, internet access and other reasonably straightforward tasks, and are extremely portable, but have limited amounts of storage which can be a problem if you have a lot of data, and a small screen size. Laptops are bigger and heavier than netbooks, but offer larger screen sizes and more computing power, while still giving the benefits of portability. While desktops need to be used in a fixed location, they offer the most computing power for your money, the biggest data storage capacity, and the largest screen sizes. Based on how heavily you'll be using the computer, you need to determine what specification you'll need for the major components: CPU, RAM, disk size, optical drive, screen size, number of USB/FireWire ports etc.. This actually isn't as complicated as it might sound, and there are plenty of sites which will give an explanation of the various technical terms, and some guidance on what specifications a typical user will need. Once you've done that, you're ready to shop around. Even if you intend buying in a store, it's still a good idea to investigate prices online before you go, so you have something to compare with to ensure you're getting a good deal.
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Things you need to consider are what your going to use it for Gaming or more office work how large a hard drive do you want if you plan to store a lot of files. definitely consider speed of processor amount of memory especially if using for gaming.
You should make an estimate on what you will need for the next year or so, and buy your computer accordingly. In other words, it is normally NOT worthwhile to buy a very fast computer, or one with a lot of storage space, just because you might need one within 2-3 years; the reason for this is that computer prices tend to drop quickly, and more powerful computers become available.
The same way you would buy anything else - decide what you want, go to a suitable retailer, hand over the money and take your purchase home !
The laptop will be more portable and consume less power. However it will not be as powerful and will likely cost more money.