There are plenty of vendors out there that will build custom machines (google it), but if you can build your own (it really isn't as hard as one might think) you will save money and come out with a better machine if you put a little reasearch on the front end. Others have built systems that work well and they have posted their specs, benchmarks, etc.
Here is one such example.
Currently, a quad core will give you the most performance boost and like previous responders, CPU and RAM are about all that matters when it comes to Vegas, so I would focus your spending on those two items with the CPU taking front seat.
You do want to be careful though and make sure you don't put slow hard drives in your system as they can be a bottleneck. I would have one HDD for just your OS and programs and one for capture and one for renders (and another for things like Cinescore themes, jumptracks, etc.)
j razz