Tom's Hardware dishes up a grate article on 6 motherboards under $100. In my opinion, the Asus P5QL is the best bang for the money. I have used an Asus board for a few years now, and I must say, I love it. Never had a hardware issue, never suffered any BIOS nightmares. I love this company! and, for a low cost board you can't go wrong. Tom's has this to say "A few positive features that help the P5QL Pro stand apart from many other low-cost motherboards is the use of solid capacitors in all locations, a replaceable BIOS IC that can help recover the motherboard’s functionality in case of a bad flash, and a four-phase voltage regulator where some competitors use only three. The combination of these quality enhancements, support for over-sized expansion cards, and Asus’ reputation for performance could make the P5QL Pro the ideal choice for the ultra-low-cost crowd." Check out the article at Tomshardware.com