New Computer: What Should I Get for Audio?

I need to buy a new computer (I've been without one for a while..writing this from work). I'd like to get something that will help me take advantage of high-resolution audio. I know virtually *nothing* about the subject at this point. I'd like to have something that will make doing hi-rez as easy as possible (without compromising sound, if possible).

Thanks for any help and suggestions you can offer. After I get the computer, I'll to figure out the rest of it, of course!