ABIT all the way, no question. If you need LAN go for IS7 or IS7-G, otherwise get the IC7 which is a bit faster but only a little more expensive (there is an IC7-G but it is a good 60-80% more expensive than an IS7). Don't worry about the whiny northbridge fan... the newer revision that is shipping now has a much improved fan.
If you have a 2.4C, DO NOT GET PC2700! As an owner of the IS7, I highly recommend Geil Golden Dragon PC3500. I tried several sticks of Corsair and all gave me lots of problems and instability with this board, but GeIL runs flawlessly. There seems to be an issue with RAM using Winbond CH-5 chips with 865PE/875P boards... since GeIL makes their own chips you don't have to worry about this. Right now I'm running 220MHz FSB 1:1 with 2-3-3-6 and GAT set to Street Racer... many users who paid 30-50% extra for Corsair or Kingston RAM are unable to get stability with GAT. Bottom line, go for the GeIL Golden Dragon PC3500 matched pair pack whichever board you get (and cost isn't an issue, it's cheaper than Corsair/Kingston/Mushkin PC3200).