The sound card should be high quality and the speaker set should include a subwoofer. As we get even more expensive, I would look for more and better components. Now, you may be saying that no PC needs or could use that much memory. Although you probably won't rush out and upgrade immediately, the machine you're buying should be around for a while and you may decide to move to what is a much better operating system than Windows 95 and 98. Not only will Windows 2000 require more memory, it also will make better use of it than regular Windows 98.
Cable modem is a much better alternative, and it requires the network card.
Consider adding an LCD display. St. Petersburg Times.