Well, I build my own desktop computers cause I have a tendency to just upgrade one or two pieces at a time. But, I'll try to shed some light on your options as best as I can.<br /><br />1. I am a Mac guy, but my wife is PC.<br />You know what you are getting with a Mac. You know how to use it. Personally, I haven't dealt with them very much, but Apple does seem to put out a great product for a reasonable cost. I can't make the Apple/PC decision for you, but if you go PC here's my opinions.<br /><br />2. We aren't looking to break the bank - we'd like a good value.<br />You don't need to break the bank to get a good PC. Take a look at Dell's website for laptops. Check out the lowest cost laptop. That is a piece of @#$&. Don't ever get the cheapest Dell. Add about $100 to $200 to that cost and start looking around there.<br /><br />3. We would probably prefer a laptop to a desktop, since we travel at least a couple times a year.<br />If you are not carrying the laptop around every day, then I would avoid getting the ultra-light, ultra-thin laptops as they tend to carry a hefty price premium. Also, consider if screen size is important to you. 15" widescreens are pretty standard on most laptops, but 17" screens are available. They do cost a bit more, and they will weigh more.<br /><br />4. I don't play WoW or any other MMO's, so I don't need top-level graphics or anything like that.<br />Then whatever integrated graphics should be fine for you. Some laptops can come with upgraded integrated or discreet graphics. You will not need anything discreet, but an integrated Nvidia or ATI graphics chipset would help if doing anything 3D and are not too expensive upgrades.<br /><br />5. We mostly use our computers for the basic practical purposes: photos, address management, word processing, interwebs/email, etc.<br />In this case, I would get a slower dual core processor. You don't need blazing speed, but the dual core helps make the computer run smoothly. Make sure if it's an Intel processor, it is a Core 2 architecture, not a Pentium D or Celeron. AMD Turions are also good.<br /><br />6. We have ipods, so it would need to be able to use iTunes.<br />iTunes should work on either Mac or PC. (if you have problems installing iTunes on Vista 64-bit, just google "iTunes vista 64 bit" and there is an easy workaround.)<br /><br />7. I'm not a Luddite, but I'm not programming the WOPR either.<br />For PC's, no less than 1 GB RAM (system memory) for Windows XP, and no less than 2 GB RAM for Vista. Personally, I don't see much of a reason to go with Vista if you can still get XP. If you do go Vista, go ahead and make sure it's the 64-bit version.<br /><br />8. I am a teacher, so I can get a 10% discount from some companies, like Apple and Dell.<br />Take advantage of whatever price breaks you can.<br /><br />I hope this helps some.