Following is the text from engadget regarding Windows 8 PC & Device Requirements.

  • ARM-based tablet users won’t be able to deactivate secure booting and (therefore) install another operating system.
  • Ctrl + Alt + Del for tablets without physical keyboards will be supplanted by Windows Key + Power.
  • There’s a mandatory five points of touch — which we already knew thanks to our hands on with Synaptics at CES.
  • If your gear has NFC, physical “touch marks” will be visible on the hardware so people know where to plonk their devices.
  • All tablets must have Power, Rotation Lock, Windows Key, Volume Up and Volume Down buttons.
  • After all operating system updates, there must be 10GB free space.
  • All machines must run UFEI Firmware.
    All hardware must include one USB 2.0 port, a magnetometer, speakers, Bluetooth 4.0, WLAN, gyroscope and accelerometer.
  • Any camera must have a minimum resolution of 720p.
  • The minimum display for any tablet is 1366 x 768.
  • You’ll be able to update your graphics drivers without rebooting.
  • Source: http://www.engadget.com/2012/01/17/microsofts-windows-8-hardware-requirements/#continued

If you want more detailed information take a look at Windows 8 Hardware Certification Requirements