Like the others have said, it really depends on workload as to what would be best.
Definitely increase the memory. Num cpus is negotiable - there is a lot more that goes into that selection than just getting a quad-core. There are dual cores out there that provide better performance than some quad-cores.
How many disks do you have - total spindles not number of arrays?
Jason...AKA CirqueDeSQLeil
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I have given a name to my pain...MCM SQL Server, MVP
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