From the news thread >>792
>In a post on the company’s official blog, Oculus recommends the following for the “full Rift experience” when the headset ships in Q1 2016:
NVIDIA GTX 970 / AMD 290 equivalent or greater
Intel i5-4590 equivalent or greater
8GB+ RAM
Compatible HDMI 1.3 video output
2x USB 3.0 ports
Windows 7 SP1 or newer
Still no word from Valve so these are the first minimum requirements presented. Don't go out and buy those GPUs right away as they're still in the $350-400 price range, when the HMDs come out you'll be able to buy much more powerful hardware at the same price.
The operating system requirement is quite a blow to Windows 8.1/10 and shouldn't surprise anyone paying attention to what's been happening between Microsoft and Facebook recently. W7 SP1 is almost 5 years old now and will really hamper the adoption of DX12 in VR when only a small portion of the userbase can use it.