I know that alot of people say head straight for the kitchen, what do you find the most important area to fix up and focus your attention to detail to?

The kitchen and master baths are the rooms that are big selling points for a flip. High quality materials and workmanship are key. Open and easily workable areas (especially in the kitchen). Plenty of countertop space and high quality fixtures and appliances.

I agree that the kitchen is possibly the best place to get your money's worth.

Also, don't overlook curb appeal. There are a lot of things you can do to the exterior to give an instant good first impression, that are not expensive. The lawn should be nicely manicured and some flowers around. I have heard that yellow flowers are the best.

Most shown homes use the kitchen as a sort of home base when negotiating and talking, so its important to have it be nice. Its also one of the easiest places to run into inefficient planning. The master bathroom is probably placed higher than the master bedroom also due to lots of inefficient planning. No one wants a teeny bathroom or one without the necessary things.