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the minimum you can expect to pay for a good dual xeon board is ~$200 though i've seen the older intel models sometimes for as low as $150 on the search engines.
i prefer the tyan boards myself but gigabyte, asus & msi also make good dual xeon boards. supermicro also makes good boards but are probably out of your price range.
the most important questions you need to ask yourself is what apps are you running which will take advantage of the dual cpus and how much memory you plan to add? the latter is esp. important because different mobos accept different max memory sizes. the apps are important because not every app scales faster on multiple cpus and running certain apps will cause you to realize bottlenecks in other places. for example, the xeons suffer from relatively low memory bandwidth...the amd opterons are much better suited if you run very memory/cpu intensive software such as virtualization software, web servers, etc.
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