A great place to start is with a pre-built kit. Yes, you could buy everything individually, and if you order from a bunch of different places you might save a couple dollars - however sometimes you can get a deal.   For example, Adventures in Homebrewing   has a deal where you buy the kit, get free shipping on the kit - and get a free ingredient kit to go with it. If you've got a kettle at home and get one of these kits you are good to go.   You will probably want to add on some sanitizer too, I prefer StarSan.

Looking at prices quick - easily have everything you need to get started for under $100