I quote from widescreengamingforums.com
With Skyrim only being a few weeks away Beth Blog has announced what the games minimum and recommended requirements will be, so finially you’ll have an idea of how well it is going to run on your system. Unfortunately there is still no information on what kind of support there will be for multi monitor systems, but I remain hopeful they have taken the route of Oblivion.
You can find the system requirements at the bottom of this news article (you’ll need to click the title first if your on the home page) or via Bethblog source link at the bottom.
Minimum Specs
Windows 7/Vista/XP PC (32 or 64 bit)
Processor: Dual Core 2.0GHz or equivalent processor
2GB System RAM
6GB free HDD Space
Direct X 9.0c compliant video card with 512 MB of RAM
DirectX compatible sound card
Internet access for Steam activation
Recommended Specs
Windows 7/Vista/XP PC (32 or 64 bit)
Processor: Quad-core Intel or AMD CPU
4GB System RAM
6GB free HDD space
DirectX 9.0c compatible NVIDIA or AMD ATI video card with 1GB of RAM (Nvidia GeForce GTX 260 or higher; ATI Radeon 4890 or higher).
DirectX compatible sound card
Internet access for Steam activation
Source: Bethblog