ur_droll wrote:

With an XP-M-2400 the entry point cost goes up by $150
or 33%. (similar to P4 rig)

That's a very expensive heatsink you'd be putting on that $77
processor. Check out the Shuttle AN35N and save a little on
a very similar board. Maybe you should itemize your $450
shopping list and people could make suggestions about specific
changes.