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After many hours of testing we have decided that the best value Pentium 4 motherboard is ABIT's IS7 based on the 865PE chipset. The IS7's assortment of onboard features such as IEEE 1394 FireWire, Serial ATA RAID, 10/100 LAN, and AC'97 alone make it a great buy at just over $105. However what separates the ABIT IS7 from other motherboard's is its excellent overclocking ability and superb performance that rival the most expensive motherboards on the market, including those based on Intel's 875P chipset.