Acer?
EEEEEPP
I avoid Acer at all costs, too much experience with them in the IT department.
The way I see it, Asus builds their own boards them selves, so they know exactly what its tolerances are.
E6400 3.4 1.45 Vcore (35 idle, 45 load)
Asus P5N32-E SLI (1205 bios)
4gb OCZ reapers 4-4-4-12 850 mhz 1T
EVGA 8800GT 1.25 V mod, 800 / 1900 shader / 1970 mem
2 x 7200.10 320 gb RAID 0 , 1 x 200 gb for backup
Apogee GT, BIP III, Swiftech MCP-655
Thermaltake Armor