Looking at the two boards for overall value, the first place to start is price. Using various price search engines, we found the ASUS M2R32-MVP being offered for anywhere from $144 - 159. The ECS KA3 MVP Extreme weighs in a bit lower, ranging from $135 - 145. Taking this into account, unless overclocking is a serious concern, the ECS KA3 MVP Extreme has a lot more to offer at a slightly lower price point.

[NLN=ASUS M2R32-MVP vs. ECS KA3 MVP Extreme]http://www.hothardware.com/viewarticle.aspx?articleid=892&cid=3[/NLN]