Alright we've had WAY TOO MANY posts like this recently, so I think I'm gonna lock this one up.
1995240sxSE, you need to take a second to look around on these forums and see what other people are doing before you ask such a basic and commonly asked question. The fact of the matter is there are lots of ways to build KA-Ts, all of which depend on how much money you have to spend, what your goals are, how much you know, etc. Simply asking "what is the best way to do this" is the lazy way to try and find out how turbo systems work and what is necessary-- this frustrates many of the members because this question gets asked so often that people get tired of answering.
We are very proud of our HUGE database of KA-T information here at NICO. Dont let it go to waste. Search through a little bit, read some threads (our sticky entitled "LOOK HERE FIRST" would be a good start), and then start asking questions.
EDIT: Just to give you an idea why this frustrates us, here is a QUICK survery of threads that answer your question (in whole or in part), ALL of which are currently listed on the very first page of this forum:
zeroforum?id=170 (managing a KAT)
zerothread?id=154189 (KAT build questions)
zerothread?id=154225 (more KAT build questions)
zerothread?id=153943 (a KAT parts list)
zerothread?id=152689 (a good KAT example)
zerothread?id=153375 (discussion on internals)
zer...age=1 (step by step building a KAT)
zerothread?id=129935 (a STICKIED thread that lists complete turbo KITS)