It can be the same computer as the one mentioned in the previous point. If you're using a Windows computer, it needs to have a DVD/Bluray burner (just about every DVD/Bluray drive nowadays can act as a burner, too).
If you don't have any qualms with the legal issues regarding distros, they're actually the most convenient way to set up a Hackintosh. Distros are pirated copies of Mac OS X that have been modified to work with a PC.
However, with a 'distro' like iAtkos, you can jump straight to Mountain Lion. This usually means that you have to install Snow Leopard on your PC first, or find a real Mac. We've previously covered how to install Mountain Lion on a PC using tonymacx86's Unibeast tool, which requires you to have an existing Mac OS X installation. In this guide, we'll show you how to install Mountain Lion on your PC with the iAtkos distro.
Right now, the newest iteration of OS X is 10.8, known as Mountain Lion. If you're interested in running Mac OS X, but you don't want to pay ridiculous prices for a normal Mac, then a Hackintosh just might be for you.
