HotHardware.com have looked at two affordably priced Core 2 platforms based on the Intel P3x series chipset, to see if there were any major differences in terms of performance, features, and overclockabilitybetween the two. A quote from the article:

Representing the P35 Express, we have the ECS P35T-A, which retails for a little over $100 USD. In addition, we have the new Gigabyte GA-P31-DS3L representing the P31 Express. This new Gigabyte motherboard is currently selling for about 20% less (around $80 USD), making it one of the least expensive P3x boards currently on the market. Head on over to the site and take a look...

ECS P35T-A and Gigabyte GA-P31-DS3L Review