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The question is vague, can you be more specif?
You mean equipment, I assume?
Im by no means an expert in drawing manga~
But I do know that there are 'Kits' that would be good for a beginner, so I would suggest grabbing one of those.
Here is a link to some as an example - http://www.japanimation.com/deleter/kits/
Comes with items such as -
Grid Comic Book Paper
and other basic and helpful items~
yes I mean equipment ^^
Well I think it would be better for you to get a grasp of drawing very well, so a pencil and a sketchbook will do you good. Whether it's a comic or manga, getting the basics done is a must. Work on anatomy, get references, etc.
I'm assuming you want to make manga traditionally, so get all of the necessary items: inks, pens, brushes, a good eraser, various straight edges, and more. You may want to start off small first so you get a good idea of what you're doing and then invest more of your time and money in getting these supplies.
Here's one of the sites you can probably get some supplies: http://deleter-mangashop.com/index_en_usd.html
If you want to make manga digitally, then get a capable computer (preferably something with a good cpu and lots of ram, a big screen will help too), graphics tablet (a bamboo might be enough for you, an intuos is a bit more expensive), and some software. I think Manga Studio is what some people use, that or even Photoshop might help.
Even if you do manga traditionally, you still have to scan them in and edit them, so think about that as well, not unless you know someone who can edit them for you. ^^
Get a good working space while you're at it. I'm still new to comics making, but I'll try to provide anything else that may be helpful.