Value means different things to different people: Performance enthusiasts seek "bang for the buck" while office system builders look at onboard features, flexibility, and price. Along the lines of flexibility, digital media enthusiasts might like to add a few more input cards than the average system supports.

By combining a great many features and flexibility with support for lower-cost AM2 processors, Gigabyte presents a board that tries to be all things to all people in its GA-M55plus-S3G. We'll examine these features and analyze performance to determine ultimate value.