The vast majority of commercial music released today is recorded and mixed with computer software. The more powerful your computer, the smoother and more intricate the beat making process. Some of the most popular software for making beats on the market include: Ableton Live, Reason, Pro Tools, Cubase and Logic.
Every beat maker needs a trustworthy pair of speakers to hear his work. Although basic computer speakers can be used, it's recommended that at least a sub-woofer be present to really gauge your beats. Higher end users should look into the purchase of pro studio monitors. These range anywhere from the $200 to $3,000, depending on the quality of the speaker.
Although most built-in sound cards today can be used to make beats, any serious beatmaker will need a dedicated sound card. These sound cards can often play music at louder levels and handle higher frequency recording and sampling. Some of the most notable makers of pro audio sound cards include M-Audio, Focusrite, Tascam, DigiDesign and Native Instruments.