You can find a full version of this article at the Microsoft Office 2010 Engineering Blog
The Microsoft Office 2010 Engineering team have published their hardware requirements for Office 2010 and the good news (and a smart move) by Microsoft is that if you are currently capable of running Office 2007, you will be able to run Office 2010. I think this is the first time this has happened – where there has not been a specific increase in the hardware requirements in a full upgrade. Even better if you have a multi-core processor, it is likely that Office 2010 will run better on your machine than 2007.
Minimum Hardware Requirements
Operating System Support