For the most part Photoshop only benefits from having an OpenGL capable video card, which I think is nearly any video card made in a long while. Photoshop does support GPU acceleration, but only using their 3D tools. GPU acceleration is much more prominent in After Effects and Premiere, especially if you plan on getting CS5.5.
CPU wise Photoshop is really only intensive when applying filters to really large images, applying lens blurs, or raytracing a 3D scene. If you don't see yourself doing any of those than any decent CPU is going to be fine your you.
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