The Gigabyte GA-M55plus-S3G appears to be a well-balanced board for typical office and home use, with enough performance to support a fast card in game systems. In fact, it should please just about anyone looking for a mid-range board to support their low-cost AM2 CPU. But here's the fun part: The GA-M55plus-S3G is not priced as a mid-range board.

An $85 Web price tag puts the well-performing, well-featured GA-M55plus-S3G on the lower shelf -- right next to the bargain bin! It is by far the cheapest board we've seen with an IEEE-1394 FireWire controller, and the least expensive we've tested that includes the full six analog audio connectors for full analog I/O support.

By inexpensively selling a board that offers 100 percent of the features that 95 percent of users will ever want, Gigabyte may be creating a problem for itself: How will the company justify prices of its far-more-expensive upper-range parts that are barely better equipped? The GA-M55plus-S3G is actually cheap enough that we can excuse Gigabyte for soldering the BIOS directly to the board and for not including digital audio connectors, as we certainly wouldn't pay the typical 30 percent higher prices (found with competing parts) to get those.

Add the availability of useful onboard graphics for the lowest-cost markets and the full seven expansion slots, and the GA-M55plus-S3G sets the standard for a focus on versatility. That leaves us with a board that fits nearly every AM2-compatible market, except for the highest-end SLI-enabled game systems and those few that require a PCI Express x4 slot.

Pros:

• Top value pricing
• Good overall performance
• IEEE-1394 FireWire support exceeds low-cost market expectations
• 7.1-channel audio with the full six analog jacks
• Moderate overclocking ability exceeds low-cost market expectations
• Four standard PCI slots increase configurability
• Reasonable onboard video exceeds typical office requirements
• PCI Express x16 slot extends reach beyond office systems, to mid-priced gaming systems

Cons:

• Solder-on BIOS makes bad-flash repairs difficult
• No onboard digital audio connectors or digital audio breakout plate included
• No PCI Express x4 slot

The Verdict: Gigabyte provides a surprisingly good value to AM2 processor buyers in the ultra-flexible, well featured and low priced GA-M55plus-S3G.

SysOpt Product Info

Product: GA-M55plus-S3G Category: Motherboard Avg. Price: $85 Manufacturer: Gigabyte Technology U.S. Headquarters 17358 Railroad St. City of Industry, CA 91748 (626) 854-9338 Availability: Now Ratings: (Best of four stars) Features: Performance: Value: Best for: Mid-priced AM2 systems