You'll definitely want to get some guidance before attempting a wheel build (for safety's sake)! I'd highly recommend this book:
http://www.amazon.com/Bicycle-Wheel-...8635713&sr=1-1
I've built all my own wheels (and some for my kids) since 1988 using Jobst's methods, and have never had one fail. Here's my favorite new sport rim (since my beloved MA-40's are no longer available)
http://www.cambriabike.com/shopexd.asp?Item=100008191
One more tip: wear safety glasses while tensioning the spokes! Good luck!
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1989 Cannondale 3.0 Criterium (Built from frameset)
1989 Cannondale 3.0 SR900 (Full Campy)
1989/90 Cannondale 3.0 Road (frame only)
1989 Cannondale 3.0 Criterium (frame only)
1990 Cannondale 3.0 Criterium (frame only)
1986 Trek 400
1986 Raleigh Elkhorn (MTB)
1973 Raleigh Super Course
Lots of wheels and old parts, not enough time