yes Athlons are better than durons. And now with the pricing structure the Athlons are actually almost as cheap as the durons themselves.
I would go with something like this, from
www.newegg.com
Biostar M7VIZ motherboard $54
with the cpu's ...I am a little surprised that Newegg doesnt have the "retail" athlons below Xp2000. In other words the first "retail" boxed athlon xp they have is XP2000+ which is $68
so if you went that way youd have a great super fast combo for $122.
If you wanted to stay under or more near your budget you could just go with an "oem" CPU and then buy your own heatsink. The difference is that a "retail" cpu comes WITH the heatsink and also a 3 year warranty. An "oem" cpu is a little cheaper but doesnt come with a heatsink and only has a 30day warranty.
As I say I am surpised they dont hav ethe slower athlons like XP1600s etc in retail boxes.
But you could go with, say, an Athlon tbird 1.33g oem for $40 and then just buy the heatsink.
or they have a duron 1.4g for $36 but for 4 more dollars id get the athlon cuz it has more cache which makes it better. (maybe not by a lot though)
You could get a little cheaper board also, say, if you dont need onboard video..but that M7VIZ can accept up to like an athlon3000 or 3200..so youd have some room for upgradeability for that few extra dollars you are spending.
Decisions decisons.
If you really wanna save some $$$ and just have something nice to play with, you could consider buying some used stuff from either our sale/trade forum or maybe Anandtech sale/trade forum.
That could be a good way to go if you are careful as far as checking peoples references etc.
JP