A/C System rebuild - what should I replace?

[Mattchu60]

My truck has A/C but it hasn't worked in years. When the engine was pulled last year the system was emptied (not much in it anyways) and when I reinstalled the engine, I just unplugged the compressor wiring so it wouldn't be used by accident.

Its been sitting empty for a long time. I would really like to get it working now. I believe the compressor is in good condition. What should a person condsider replacing in the system? I'm going to have the truck apart again soon so thought this was a good time to replace anything. I heard once that if they are empty some things should be replaced as air would ruin them- maybe it was the drier assembly? Any thoughts would be helpful.

Or should a person just go nuts and replace everything like the hoses, condensor, drier, evaporator all at once?