You are right Akahia, except the XP 2600+ costs about $100 more than a 2.4B, so we aren't really comparing equals here.
Boyne7, I am curious about your choices. Why aren't you also considering the 2.66 GHz P4, which costs about the same as the XP 2600+, or the XP 2400+, which costs about the same as the P4 2.4B?