How does this $2400 dollar build look

I have no idea how it adds up to a $2400. Either you are getting it over priced or you did the math wrong.

PSU- Corsair Professional 750 Watt Silver Certified -$145
CPU- Intel i7 3820 - $299
OS- Windows 64 Bit Professional - $250
DVD- HP 24X DVD Drive 1260i - $26
Case- Cooler Master Storm Trooper - $150
HD- WD 1TB Caviar Black - $213
Memory- Corsair DDR3 12GB 1600Mhz - $100
Heatsink- Hyper 212 - $30
SSD- Corsair Force Series GT 120GB - $120
GPU- Sapphire 7950 - $350
Mobo- Sabertooth X79 - $330
TOTAL for priced item: $2013

But on the otherhand, you did not list your complete specs on the RAM so I can only assume.

Here is what Tom's build for $1700:
http://www.tomshardware.com/reviews/core-i7-3770k-overc...

Processor Intel Core i7-3770K (Ivy Bridge): 3.5 - 3.9 GHz, 8 MB Shared L3 Cache $350
Graphics Asus GTX680-DC2T-2GD5: GeForce GTX 680 (Factory O/C) $540
Motherboard ASRock Z77 Extreme6: LGA 1155, Intel Z77 Express $175
Memory G.Skill F3-1600C8D-8GAB: DDR3-1600 C8, 4 GB x 2 (8 GB) $58
System Drive Mushkin MKNSSDCR120GB-MX: 120 GB, SATA 6Gb/s SSD $120
Storage Drive Seagate Barracuda Green ST2000DL003: 2 TB, 5900 RPM Hard Drive $120
Optical Lite-On iHAS124-04: 24x DVD±R, 12x DVD±R DL $18
Case Antec Nine Hundred w/USB 3.0 $100
Power Seasonic X750 Gold SS-750KM: ATX12V V2.3 80 PLUS Gold $160
CPU Cooler Zalman CNPS12X $100
Total Cost $1741
Add $250 for the OS & you got total of $1991. You can retain your case & the Hyper 212 & you end up with $20 less.