What you need... PFD, PFD, PFD, PFD, and PFD!!! Buy one that is comfortable while in the kayak or you will not wear it. There are many great ones out there designed with a high back specifically meant for kayaking such as Stohlquist amongst others. As far as paddles go, you can use a cheap-o, but if long distances or ocean, or long days of paddling are in your future, you may want to look into buying a decent paddle. Aqua Bond, Bending Branches, and Werner make quality paddles just to name a few. The rest is up to you and how you want it rigged. I personally am a strong believer in a flag and light (necessary during night); you are sitting low in the water, and are hard to see sometimes when there are swells or rollers. Rigging is totally personal though. Rig it how YOU feel comfortable. Before drilling holes for rod holders or anything consider if it will be in the way. I thought I had a perfect spot for a set of paddle clips. After 20min my knuckles were torn up and I broke them off. One last bit of advice, on sunny days make sure you put suncreen everywhere, I overlooked my legs the first time and will never make that mistake again; you are fully exposed on a sit on top kayak