You have to tell us what you are looking for in a gaming PC.
For instance, what kinds of games are you looking to play and any preferences you may have regarding the CPU/Graphics Card. When looking for this combination you really have to try and understand what games you are looking to play first.
In general though, you would want to take a look at the new Ivy bridge processors since they are brand spankin' new.
Usually people begin their gaming build by choosing the processor and graphics card before moving on to anything else. Once you have something in mind for these then move on to the motherboard chipset to find one that complements your choices of the first two components.
Next follows deciding on a motherboard, case, power supply, optical, storage drives, and peripherals.
Hope this gets you started.