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Does anybody have a good feedback on a good Recognition Software for mac to be able to use in a word processing and using the mac for opening and closing windows etc?

MacSpeech Dictate claims to be rather good (95% accuracy in 5 minutes or so) but I think that it is still in its infancy though it is powered by the well established Dragon engine.
It uses lots of computer power and requires a good microphone.

in your meaning lots of computer power, is this mean more ram and more disk space etc what would be the min specs for it to run?

From the user manual:

"MacSpeech Dictate System
Requirements
In order to use MacSpeech Dictate, you must have the following minimum system requirements:
• Mac OS X version 10.4.11 (“Tiger”) or 10.5.x
(“Leopard”)
• 1GB (or more) RAM.
• A Mac that shipped with an Intel processor.
• 2GB of free hard drive space.
• A MacSpeech-certified USB noise-cancelling microphone is strongly recommended.
Speech recognition takes a lot of horsepower. In order to decipher what you’re saying, your Mac needs to perform thousands of calculations every second. Slow machines just can’t keep up with the demand. So if you ever needed a reason for buying that new top-of-the line computer with gobs
of RAM, now you have one.

Microphones
Although today’s Macintosh computers appear to have a port for sound input, this only works with devices that provide a LINE IN signal, which is different from the signal produced by a microphone. For this reason, you need to use a high-quality, noise-canceling USB microphone with MacSpeech Dictate."

Having seen this running on a dual 2.4 Ghz MacBook Pro with 2 Gb of RAM I was a little surprised to see that MacSpeech was taking its time quite the way it was.