MSI P35 Neo2-FR: Platinum performance for under $100 After Rebate
 

MSI offers a base P35 board for around $72, but that board like other budget designs is suited for SOHO users. What excites us in the under $100 performance market are boards like the abit IP35-E and Gigabyte GA-P35-DS3L. Recognizing this trend, MSI developed the Neo2 series. In actuality, they did not have to do too much development; the Neo2-FR/FIR is just a rebadged P35 Platinum with a couple of features missing.

http://www.anandtech.com/mb/showdoc.aspx?i=3169