It can be the same computer as the one mentioned in the previous point. A Hackintosh-compatible computer with 10 GB+ of free space: This is the computer where you will install OS X Mountain Lion.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). An existing Windows computer/Mac/Hackintosh: This is the computer where you will download and set up iAtkos.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.