What is the best PC for gaming?

What are the best parts to building the ultimate Gaming PC?

I need a list of parts and even a case to build my Ultimate Gaming PC, I only want the BEST parts available and the best combination of Gaming PC and OS. Money is NO object. Thank you
Answer:

Graphics card = HD 5970 x2 processor I7 mobo = no sure, threes no real "best i think" but there are alot of good ones hard drive ofc, some sata 3.0 windows ultimate 64bit ram = not sure but DDR3 is the best type. case = threes no best pc case also but alot of good ones. 5970 is around 15inch's though so gotta be big =D.

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