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This is a great question and is sure to come up during your interview and probably when you least expect it. Lack of preparation for this question could very well cost you the job. One of the most important things is to be honest, otherwise it will show. Ask yourself the question first, why do you want to work there?
If your answer is that you just need a job and paycheck, then dig a little deeper. If you still can't come up with an honest answer, then read on and hopefully I'll help you think of something. Make sure you have a clear understanding of why you want to work for them and that it's more than "just a job" to you. Do you admire this company? Do you like their products? Do they have a great success story? The key here is what is important to you about this company.
The best way to prepare for this question is to research the company before you attend the interview and learn everything you can, past, present and future. Remember, the idea behind the interview is to find the best and most qualified candidate for the job and one that will best fit in with its culture. At this point, you should describe how your past experience has prepared you for this company.
Your answer should demonstrate your familiarity with the company and its products and by doing this the interviewer will recognize you as a serious candidate. Interviewers like to hear praise about their company because it further solidifies the company's reputation in their own mind, but don't overdo it because it will come out sounding fake and cheap.
See sample answers in the Complete Interview Answer Guide from Job Interview Tools