Basically, when you're looking for a PC for photo editing -- make certain that you know what you're getting yourself into. The most modern versions of Photoshop (and other photo editing software) are all designed with the latest generation of PCs in mind, which means that you'll find yourself needing something new-ish, at very least.
Right now the system requirements for Photoshop include an Intel Pentium 4 or higher processor, 1GB of RAM, 1GB of hard disk space, a graphics card that supports OpenGL 2.0 and Shader Model 3.0, and a 1024x768 display.
If you're jaw is hanging open after reading all that -- don't worry, it basically just means that the average PC that is about 2-3 years old would be fine.
However if you're looking at getting a new PC for photo editing, it would probably be a good idea to get something slightly better than that. As you can well imagine, technology is going to progress over the next few years and so you don't want the PC that you buy becoming obsolete in a few months, do you? Buying something with slightly higher specifications could save you from that problem.
Right now, it is probably best to go for one of the Pentium Core 2 Duo's out there, and get about 2 GB of RAM at least. With a new-ish monitor and one of the mid-range graphic cards out there, you should have no problems having a PC that should last you a couple of years from the photo editing point of view.
Be sure not to load it up with other software though -- as that might deteriorate its capability somewhat!
Source :: http://ezinearticles.com/?Getting-the-Right-PC-for-Photo-Editing&id=5106975