aight here is my 2cents.
if you are new to the whole building scene, and dont really know all the hairs in the back of the computers as$ I suggest you go with this stuff (considering you dont really seem to have a budget problem).
CPU: Athlon FX60 (yes. if you are freshmeat you will like this processor a lot better then an opteron. The FX60 has unlocked multipliers. FSB overclocking is NOT easy. if you get liquid cooling trust me you will want to OC. those temps will be so low, its a shame not to oc)
mobo: a8n32 (really someone point me to something better if it exists)
Ram: 2GB OCZ Platinum dual channel kit 2-3-2-5 (find better latencies and prove me wrong)
HD: WD Raptor 150GB, and a 500 GB Seagate for storage (optional)
Video card: 2 x EVGA 7800 GTX 256 MB (go with the standard gtx, and EVGA. once the 7900 series comes out in a few months, use evga's 90 day step up program to get 2 x 7900 GTX, might have to add a little money)
Sound card: creative x-fi XtremeMusic (you could go with the fatal1ty, but I find that the ribbon cable that hooks up the front panel is a huge air flow inhibitor. of course you can always install just the card and pay 200 dollars more for 64 mb or xram)
Enermax Liberty 620W PSU (amazing power, amazing order inside your case. use only the cables you need, and you wont have a huge branch of unused wires on top of your cd drive.
Everything else is pretty much up to taste.
the case, i have no right to judge. Its really up to you. althou I do suggest thermaltake.
the drives, well once again I suggest plextor, but benq, LG, and such are amazing too.
the cooling, well you can really splurge here. i heard that the fx60 does not really like below 0 temperatures, so I would not blow money on phase change. But a good water cooling system like koolance exos, or swiftech stuff is recommended.
those are my ideas, if you like you like, at least ill feel good about giving you input.