Read what I said in the other thread about using a 26″ bike for this, but don’t be put off by it. Just be aware that a proper fatbike will steer much better.
You’ll need a fat fork. Best bet pricewise is a Pugsley fork. A number of choices here:
100mm OLD
135mm OLD offset
135mm OLD symmetrical -available from Surly and Salsa. The Salsa is longer than the Surly so probably not a good idea on a 26″ bike.
Seeing as you’ll probably carry this fork on to a proper fatbike, and will want to use a wide rim. I suggest the third choice.
You’ll need a fat wheel. You can get off with using a narrow rim to start – I mean 40mm plus – but ultimately you’ll want a wider rim. There’s no need to go to the expense of a wide rim immediately.
The hub you’ll use has to match the fork you buy. If you buy the 100mm OLD fork, you use an ordinary front hub. So if you have an existing wheel with a wide rim, you can use that. If you buy the 135mm OLD fork then a rear hub is used.
You’ll need a fat tyre and tube. The only choice is the Surly Endomorph or Surly Larry tyres. The Larry is the best choice for a front. Some people use downhill tubes – about 2.8″ to 3″ – which apparently will do the job, but I use the Surly tubes.
Your bike shop should be able to source all this, but otherwise your best bet is the infamous (in a good way) Charlie the BikeMonger.
Hope this helps.