singleator (chain tensioner), some cassette spacers...um... that's it. May even get away without tensioner if your choice of front ring and back cog coincide with a taught chain
I commute with a 46 tooth front and a 15t rear. For road use they recommend approx 3:1 ratio. The 15t came from an old cassette donated by a forum member here. Sometimes for chain alignment it's best to mount the big ring in the middle ring's place.
That'll get you started. Then you can look at getting nice spacers for rear freehub, or even a singlespeed rear hub... etc etc
I recently converted to SS having wondered what it's all about, now it seems to make a whole lot of sense in certain circumstances (probably more than you'd think), but not all. Hence only 3 of my 8 are SS...that, and it would be difficult to convert my single pivot full sussers
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