From their official press release:
Your system will need at least eight gigabytes of RAM for the Oculus Rift, and you'll also want to make sure that you have an HDMI 1.3 connection to your desktop (which your high-end graphics card will undoubtedly have). You'll also need two free USB 3.0 ports and, it almost goes without saying, but you'll need to run at least Windows 7 SP1. (By the time the Oculus Rift hits, you'll likely have moved on to Windows 10.)
As for laptop users, it's likely that the HDMI bit is going to make life difficult. As Oculus Chief Architect Atman Binstock describes in a blog post, the HDMI requirement is a little more complicated than just "the laptop needs an HDMI port."
"...many discrete GPU laptops have their external video output connected to the integrated GPU and drive the external output via hardware and software mechanisms that can't support the Rift. Since this isn't something that can be determined by reading the specs of a laptop, we are working on how to identify the right systems. Note that almost no current laptops have the GPU performance for the recommended spec, though upcoming mobile GPUs may be able to support this level of performance," he writes.
From the last paragraph it seems that laptops are currently not recommended even if they meet the hardware requirements. This is due to the way they are connected in a laptop.
