It depends on what you want on the motherboard, what kind of cpu you are gonna use.
I was just in the market for a dual Tualatin board. I found two boards. One was a Tyan and it was pretty much your run of the mill motherboard, nothing special. That ran about 100. the other one (the one i got) was an Iwill which has raid, ddr, onboard lan, 6.1 channel sound, and great overclocking options. That runs about 175. I just recieved it today, and I am gonna put it together tomorrow.
