X800XT comes stock at 500mhz. 6800GT will never reach 500mhz on aircooling or even watercooling I bet.
% wise overclocks....6800GT starts at 350mhz and gets to about 430 on average I'd say. That is roughly a 22% overclock. X800XTs tend to reach 575 maybe..So 15-16% overclock. To match 6800GTs 22% overclock, X800XT would have to be near 610mhz and that's not happening on air cooling.
Now lets look at the real picture:
X800XT 16 pipelines x 500mhz = 8000 fill-rate
6800GT 16 pipelines x 430mhz = 6880 fill-rate
So pure speed wise, X800XT will almost always be faster than 6800GT overclocked. Since Nvidia is able to work more efficiently per clock cycle, that is what keeps them in the game right now.
Basically if you play a lot of OpenGL games and Doom3, go with Nvidia for best performance. For everything else, the 2 cards will run fairly equal as it'll be hard to notice minor frame differences. In intense games like Far Cry, HL2 and Perimeter, ATI X800XT is faster than Nvidia 6800 series.
Finally 6800GT comes with 2.0ns ram and x800XT comes with 1.6ns ram I believe.
ASUS AX800 XT/TVD Graphics Card Review
If you can afford to buy an X800xt and don't mind spending $450 on a videocard, don't care for PCIe or SLI, then X800xt is a better card than 6800GT. ON the upside, X800xt is quieter, has better DVI quality connectors (DAC converters), HDTV support and *usability* of 3Dc (maybe in latter games or patches)?