Hope my experience saves you some of the trouble I had:
My PC failed recently, so I installed QB for Mac 2010 on my Mac. The box has the same spec's listed above, but I have OS X 10.5.8 and cannot upgrade to OS X 10.6 without purchasing the new os. I did install QB for Mac, but it wouldn't convert my backed up files.... until today when I went to the Intuit website and found an update for QB 2010. It does not specify that it will run on OS X 10.5.8, but it does!