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Given the low price of memory these days, anything less than 4GB is an unnecessary corner cut unless you're still using a 32bit OS.

Given the memory restrictions on X86, I can't think of any reason to go 32bit if you're building a system for future use.

The whole "uses less memory" merit pretty much falls flat on its face since any modern build these days shouldn't be short of cheap RAM.

It's really hard to recommend spending money on Vista with Windows 7 right around the corner. Unfortunately, that's a good six + months away and if you're building a computer today and you need a legit copy of Windows to go with it...

I'd say find a copy of Windows 7 Beta and run that until it expires in August.

Skip Vista, and don't bother paying for XP either which is already running on borrowed support time from MS.