I have been building and rebuilding the machines we use in our small business for nearly 10 years, including four dual-processor WS with PIII. I also built a P4 system with DDR and HT, 3 Ghz with 1 MB cache. We use these machines for all normal office functions, but moreover for desktop publishing, and audio and video production of our own proprietary training materials, and a bit of gaming. I'm telling you, the machine I enjoy working on most, both in production and maintenance and modification is this dual PIII-S Tualatin, currently the 1.26 version, on an iWill DVD266-uRN with two 512 MB PC2700 modules and with OS on Ultra ATA IDE and the data on the integrated onboard RAID in an Ultra ATA stripe, and its all in a Lian Li case with PC Power & Cooling 510 watt PS. In daily use it is totally reliable, it is 5 years old and its impression of response is defintely better than the 3 Ghz P4, although part of the reason may be that this PIII system is running on W2K Pro SP4, which I still prefer, whereas the P4 systems we have are on XP SP2. Now here is the great news -- when I built it (five years ago) I bought the 1.26 processors to save some serious money over the 1.4s. But just recently I found the price of the 1.4s are now low enough to upgrade, and the total cost will still be lower than if I had bought the 1.4s originally. I'll run some benchmarks before and after installing the new 1.4s and maybe try to overclock to 1.5 -- I'll post again when I have some results. My guess is that with a good AGP 4X graphic card like the Asus 8460 Ultra we've had since new, and the dual PIII-S Tualatin at 1.4 Ghz and maybe with the overclock to 1.5, any real world computing task can be done very very well. I haven't been jealous of the ever increasing performance hype.