Hi Mark,
Stay away from the cheapo kits because the vise is generally of poor quality and the tying materials are terrible.
You can purchase a vise capable of tying both freshwater and saltwater flies, but check the vise's instructions before purchasing. You want to look for the range of hooks the vise will hold.
If tying flies for frshwater, check out books by Randall Kuafman and Dick Tuelluer (Dick has some good tapes out too) - I forgot the names. For saltwater, I believe the best way to go are the vidoes by Clouser and Kreh; great way to begin.
Start purchasing your materials at reputable dealers not guys who specialize in plugs and jigs and have avery limited supply of tying materials. I suggest places like American Anglers, Hunters and Orvis. I know American Anglers and Hunters can set up the equipment kits for you; not cheap, but very good quality equipment; both stores are in NH. I live nearby both of them.
However, fly tying in not cheap, but it's relaxing and rewarding.
Any additional questions, just send me an email
Tight lines,
Rich