It's actually $11 more, and while it doesn't seem like much, bear in mind that is a 26% price hike. It might not be worth 26% more for someone looking to build a nice HTPC on a budget..especially when 2.4Ghz is basically a guaranteed OC on the 2140 anyway with a simple FSB bump.
Just upgraded my E2140 after 2 years of 3120 MHz service. Paid $45 for it used on ebay. E5200 from black friday Tiger via Amazon sale ($43 retail box) cruising at 3875 MHz.
Low multi and fsb wall around 400 Mhz limited the overclockability of my E2140. Might do better to buy an E2160 E2180, newer E5200, or a newer Celeron dual core.
Yeah those E5200's posted a few weeks back are overclockers dreams. I havent maxed mine out. I set it for 3.5ghz and it booted fine. Have stayed there at 3.5ghz till I get a case and make this my main pc.. I got that cheap Rosewill cooler for it at newegg. The Mobo was that reconditioned Biostar that Newegg had for $15 shipped.