Sure, the ASUS is the best motherboard, but that doesn't mean that is is the best option for you. The difference between the Gigabyte and the ASUS is $50 all told. I'd go with the Gigabyte becasue that $50 is money you can spend on a better GPU (7950), bigger SSD (Samsung 840 250GB), etc. Building a computer is all about about balance, spending too much in an area that doesn't matter (SLI capable board for example) means that you'll hurt yourself in where it does matter (GPU performance or storage space).