Skyrim is both CPU and GPU intensive. Assuming you are building a new PC an Intel CPU is generally recommended. As for the graphics card it doesn't really matter for AMD or nVidia, but it seems nVidia appears to be provide slightly better performance; at least between the Radeon HD 7950 and GTX 760. Both are priced at about the same price if the Radeon HD 7950 has a rebxate.z
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The chart below has slightly older CPUs since the review was written when the game was released. As can be seen, Skyrim favors Intel CPUs.
The next chart shows that performance is tied to how powerful the CPU is. Skyrim's performance scales to the clockspeed of the Core i7-2600k, so the game definitely does benefit from an overclocked CPU (whether it's AMD or Intel.
The general recommendation is an Core i5-4670k if you are looking for the best CPU to play Skyrim. It is not necessary to buy a Core i7-4770k which has Hyper Threading since games do not
Source:
http://www.techspot.com/review/467-skyrim-performance/page7.html
Assuming you are going to play at 1920x1200 resolution the stock speed GTX 760 (not the OC'ed Asus which probably costs $10 - $20 more) represents a good starting point if spending $250 on the GPU is not a problem. The Radeon HD 7970 provides almost similar performance, but it is at least $80 more expensive.
Note: The test rig uses an Intel Core i7-4770K @ 4.2
Source: http://www.techpowerup.com/reviews/ASUS/GeForce_GTX_760_Direct_Cu_II_OC/22.html