Buying a new PC

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HELLO FRIENDS... i want to buy a new PC but i am a lot confused about which one to go for coz i m pretty unaware of whats the best one in the market. also i want to know which is a better deal: laptop or desktop? also i came to know that windows VISTA is not user friendly.. is it so? which OS Is the best?hope i get some fruitful help.... thanks in advance.