I recommend that
you first choose your CPU before you start shopping for a
motherboard. The type of motherboard you select will depend
mostly on your processor choice, because motherboards are designed to work
with only certain CPUs. For example, a socket 775 or 478
motherboard will only accept an Intel Processor, while a socket 940, 939,
or Socket AM2 will only accomodate an AMD processor.
Often
times you can find save substantially by purchasing a processor, motherboard, and
memory;bundle that's been pre-assembled by a reputable reseller.
So, which
processor is right for you? Well, if you're not very well
versed in PC architecture, buying a motherboard/cpu combo or a barebones system
may be a good way to start.
To help give you a frame of
reference, take a look at three general categories of CPUs below. This may help
you to narrow down your choices.
Economy Processors
If saving cash is a priority for you, you may want to go with a lower-cost processor. Remember what I said earlier about saving money with a motherboard/cpu combo. At the time of this writing (March 2008) there are motherbaord/cpu combos available for around $100. And this includes up to 1GB of memory.

Mid-Range Processors
CPUs in this category aren't what anyone would
consider the latest and greatest, cutting edge technology, but
they're close. The processors are usually 6-9 month old
technology and are just a small step below the brand new, "high-end"
processors.
This category is usually the best choice due to
the unnecessarily high prices charged for newer processors.
The difference in performance between these processors and the
latest high-end models is usually negligible and hardly worth the
price premium.
Currently, the Intel
Core 2 Duo E6300, AMD Athlon 64 X2 6400+, or AMD Phenom 9600 fit
into this category.

Intel Core 2 Duo E8400 Processor
3.0GHz, 6MB Cache, 1333 MHz FSB
Dual Core, OEM, Socket
775
Note: this is an OEM packaged processor (buy
the retail version if you don't plan on buying your own
fan and heatsink)
High-End Processors
If it's performance you're looking for, then
these processors are for you. But be prepared to pay a hefty
premium. These CPUs are generally the choice of hardcore
gamers or users of other CPU-intensive applications. Extra
Static RAM (SRAM) cache usually adds quite a bit to the price of
these CPUs.
Examples of these types
of processors: Intel Core 2 Extreme QX6850 or the Intel Core 2 Quad Q6700
