You might want to check the MSI Z87-G45 Gaming motherboard (http://www.youtube.com/watch?v=Mg8uRpSiLt0). Good gaming motherboard. Good price ($144.99 Newegg). MSI and other brands also have certain models that are more suited for overclocking because of various upgraded components and more phases and stuff. For instance the MSI Z87 MPOWER has undergone a 24h OC stress test. It cost $50 more, but to no use if you're not going to OC. So I'd say look around the $150-ish, maybe even $100 price range. There are different sizes: ATX, E-ATX, XL-ATX, Micro-ATX, Mini ITX, depending on your requirements (f.e. CPU, RAM memory, PCI expansion). Make sure that the socket on your motherboard matches the CPU you're installing into it. F.e. Socket 1150 for Intel Haswell CPU's.
Speaking of CPU's, Intel CPU's with a 'K' behind their name have their 'multiplier' unlocked. Which makes them very useful for OC'ing. In your case, you don't have to look into these K-cpu's, and you could go with an i5 4670 ($219.99 Newegg). In any case, this mobo and this CPU is a good base for a next-gen gaming platform.
Parts you need:
- Case
- Motherboard
- CPU + CPU cooling (Use the one in boxed version, or after market)
- PSU (Power Supply Unit, make sure it matches GPU requirements (GTX 760: 500W http://www.geforce.com/hardware/desktop-gpus/geforce-gtx-760/specifications))
- RAM memory (1600MHz is fine be because of CPU memory speed (http://ark.intel.com/products/75047/))
- Hard Disk Drive / Solid State Drive (SSD for speed, but work out your memory requirements/use because it's also expensive. I'd recommend Samsung EVO 840, from personal experience. (http://www.anandtech.com/show/7173/samsung-ssd-840-evo-review-120gb-250gb-500gb-750gb-1tb-models-tested))
- CD/DVD / Blu-ray drive Don't fuss.
- Graphics Processing Unit (MSI Gaming series GPU's work nice with the MSI Gaming motherboards, and with your wallet. Both Nvidia and AMD available: AMD MSI R9 270X 4GB GDDR5 Gaming $279.99 Newegg, Nvidia MSI GTX 760 2GB GDDR5 $249,99 Newegg. http://versus.com/en/msi-geforce-gtx-760-gaming-vs-sapphire-toxic-r9-270x-oc. In choosing your graphics card I would advice you to look for videos and benchmarks of a certain GPU running the games you want to play (YouTube).
- OS - I'd say 64-bit versions of Windows 7/8.1.
- Keyboard/Mouse
? Wireless connectivity. Some motherboards have wi-fi built in. The MSI z87 G45 does not. You could use a PCI card ($40-ish), or a USB device ($25-ish) or something like that.
Wear an anti-static band during your build to ensure that your components don't run the risk of being damaged by static electricity. Screwdrivers 'n such. Watch this 30 minute YouTube video: http://www.youtube.com/watch?v=0bUghCx9iso.
Read articles, fora, and guides. Know what specifications you need, and pick you parts accordingly. Faster is always better, but sometimes also more expensive. So try and figure out what is important for each component, and which brands and models are best in your category.
Everything is ofcourse open for discussion, very much depending on your requirements & budget. F.e. which games do you want to play? At which resolutions?