Albatron 865PE Pro II (note the "II") undervolts but it's probably priced a little out of your range. There's an AOpen 865 mobo that
may undervolt, . There's a guy at
OC fourms runnning a Gigabyte GA-8IPE1000-L undervolts to 1.1V but that particular board has a fan-cooled NB heatsink on it which kind on negates the "silent" aspect of this method. There's an unsubstantiated report that the Tyan Trinity i875 (S5101) board allows undervolting too.
We keep a list of unddervoltable mobos at
SilentPCReview.com and you'll see next to no 865 boards on it. There are very few undervoltable S478 boards and near no undervoltable 865 boards around. There's also a
thread at SPCR forums that talks about undervoltable mobos and my have a little more up to date info in it.
All that said, I would reconsider undervolting your 2.6C in order to have a silent PC. I've done it rather easily with a 2.4C running at default voltage. I did it as an experiment, not expecting to get useable results ( the details are posted in
this thread) compared to my standard "silent PC" built around an undervolted PIII-S 1.4. Suprisingly, it turned out that it's quite a workable solution. The most important factors are 1) Having a case with very good airflow (this allows you to quietly remove the 66+W of heat generated by these P4s), and 2) using a very high performance heatsink so you can run the cooling fan very slow and yet still cool the CPU.
The 2.4C rig that I talk about in that thread is so quiet that you literally can not hear it in a dead quiet room from over 1 meter away. Look in my "Ralfs Rigs" at the quiet PC. That's it's current configuration.
I've also built a 3.0C rig to use for gaming that's about 90% as quiet as my P4 rig. The only difference between the 2 is that I have to run the heatsink fan about 150rpm more in order to cool the hotter running 3.0C processor so it does generate a small amount of extra noise. That rig is also shown on my System Rigs page.