You need a 3D graphics card that can support OpenGL/Mesa.
Ideally, you want a joystick - preferably one with at
least 6 buttons - you can also drive from the keyboard.
Mouse support will appear in due course.
You should have a CPU that's running at 266MHz or better.
A sound card would be nice - but it's not essential.
You'll need at least 32Mb RAM.
TuxKart is not yet optimised for slower CPU's so performance will be
'chunky' on machines under about 450MHz. That will be improved
and I predict good performance on 266MHz machines - "usable" performance on
133MHz boxes - eventually.
Right now, TuxKart only runs under Linux - and under Windoze using the CygWin
package. I anticipate MSVC/Windoze, MacOS, BSD, BeOS, Solaris and IRIX ports
to follow very soon.
Make sure that you have the following packages