For nVidia, their flagship is still the GTX 680, priced at $450-500.
AMD has the Radeon HD 7970, at $375-450.
Which is better, is really a matter of opinion. The fastest 7970 is faster than the fastest 680, but the 680 offers PhysX in a few games, and lower power consumption. The 7970 offers AMD's new TressFX in Tomb Raider, as an answer to nVidia's PhysX.
For CPUs, right now intel's Ivy Bridge has a definite lead when it comes to games. the i5 3570k is about $220, and runs almost anything, especially when its overclocked. The i7 3770k offers almost the same clock speed, but with hyperthreading, for an extra $100. Most of its added benefits don't do much for gaming performance, though.
Haswell, intel's next generation, arrives in June, with about 10-15% better performance over the current Ivy Bridge chips.
I'd say right now your best bang for your money is a 7970 with an i5 3570k.
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