This is going to be my next system... iwould like to know if anyone has any reviews or opinions on any of the boards currently in the market sporting these components...

namely SMP socket 940 and SLI pci-E

Socket 940 is the server line, I think you are thinking 939.
Der Meister
wel if you are talking about 940 tyyan has great boards and i think the new ones come with PCI-E as well. the have any where from 1-4 sockets for CPU's
no i do mean socket 940.
you can get SLI with them as well.
Dual core CPUS are still more expensive than 2 of the equivalent rated single core CPUs.
My upgrade plan is spend all my money on the highest spec CPU n Gfx now then simply buy identical cpu n GFx in a years time to upgrade. then in a year or so after that buy two dual / quad core??? opterons to replace the two i currently (will) have...

Der Meister
ok so i spelled tyan wrong but here is there list of 940 boards

tyan 940

this one looks nice

Thunder K8WE (S2895)
That doesn't have true x16 lanes would slit them 8x each... I heard of a new board comming out that has dual 16x slots and has dual socket 940s. But here is one thing to think about. Because the cores are on the same die w/ a dual core processor, they don't need to communicate with each other through the HTT bus, they only have to look to the crossbar switch on the processor. If you look at benchmarks between the two, the dual core always wins. And it uses much more electricity. Then also, because of the cost of a dual socket 940 board w/ SLI, it will far outweigh the cost of going with a dual core processor for socket 939. (Opteron 939 *hint*) . If you got two processors, the latency on memory accsess would be much higher. Say you got 2x1GB, you would need to put 1GB in the slots associated w/ CPU0 and the other GB in the slots associated with CPU1. This would increase memory latency if one processor had to accsess the other processor's memory, which frequently happens when doing gaming/encoding. That is another cost. 940 processors require ECC memory which doesn't help speed at all. Unless you are dealing w/ mission critical documents like banks it would be bad for an extra 0 place to appear on someones bank account, but if you are designing graphics or playing a game, 1 pixle in the wrong place once every 5 years isn't going to mean the end of the world. The ECC memory also costs more and can't be moved to a new upgrade that doesn't need ECC. The number of features you could use would be larger on a single slot 939. Get a dual core 939 Opteron! They are cheap, much cheaper than going with two socket 940s... Just so food for thought...