it's a close call i agree, but for overall performance, the P3's usually edge out highly clocked cel II's... and if you can use the 133 FSB, and have your Ram at that speed, your memory will run a lot harder and be much more useful than the 100 fsb of a celeron... my system does a sandra memory bench @ +- 1 of the Atlon 1 gig synthetic system and beats out the P3 1 gig!