I've made a small server based on this this Atom board:
GA-D525TUD (Atom 1.8Ghz/4 Threads - 4xSATA (3gbs)- uses DDR3 Ram - idle13/busy35w)
http://www.gigabyte.com/products/produc ... id=3549#spThe PSU and cabinet i took from a older wrecked computer.
The only thing i needed was 4gb DDR3 and some 2TB disks (currently having 1TB+3x2TB running)
Imo, that board is the best if you just want cheap performance
See very fair review:
http://www.neowin.net/forum/topic/99269 ... rd-review/--
If you wanna go up a notch in terms of 2 more sata ports, pci-e slot , hmdi out, wireless --then maybe look at:
http://pden.zotac.com/index.php?page=sh ... uct_id=210( Looking at the prices right now, i probably would take that Zotac board if i had to buy today)
Edit: The zotac features hdmi and wireless.. this is nice if you want a sleek machine in your living room..but if you want to run a box of harddisk you put in the attic, then these things get useless.. In terms of pure power they should be alike, only difference is that the Gigabyte board has DDR3 compared to Zotac's DDR2.. in theory that should make it a bit faster =)