What do you need?

I have had lots of first time mom's ask me what they really need and don't really need. I don't really know what to say to that...All I can do is tell them what worked for me. I wonder if anyone else has this...and what you couldn't live without? Or what you could have lived without. I guess that is the other side to this, live and learn. Learn what you really didn't need to spend the money on.