1. Computer -> Needs enough power to handle audio.
2. Soundcard-> Needs ins and outs to allow for recording and listening to you audio and midi.
3. Software -> Needed to help you make the music. Should edit and save the audio and midi related files you want to record. Doesn't have to be one program but they should all work together somehow.
4. Hardware-> Stuff like the soundcard, mics, midi gear, turntables, preamps, or whatever you need to put the sound od data into your computer.
5. Drive-> Nothing is or should be easy. Don't expect it to be. Stick to it and push yourself to excel. Educate yourself.
6. Talent
If you don't have 5 or 6 then don't even bother.
Now go and research each one of those and you will be off to a good start.
Looking for a quick easy start? FRUITY LOOPS seems to be the newbie favorite for doing beats. Recording audio seems to be wide open.
Ask a specific question about any one of the 6 and someone can probably help you better.
Peace.