hey, i looked at both and one thing i liked was that the ASUS had wireless lan already on it, and other than that both motherboards are pretty much the same to me what do you think its going with Corsair Value Select Dual Channel Kit 184 Pin 1G(512MBx2) DDR PC-3200 and an athlon 64 3500+
gigabyte - http://www.newegg.com/app/viewProductDesc.asp?description=13-128-254&depa=0
asus - http://www.newegg.com/app/viewProductDesc.asp?description=13-131-499&depa=1
the gigabyte has the nforce 3 chipset but i hear the asus chipset isnt bad either