AnandTech has written an in-depth review of the MSI P35 Neo2-FRmotherboard which retails for less than $100:
MSI offers a base P35 board for around $72, but that board like other budget designs is suited for SOHO users. What excites us in the under $100 performance market are boards like the abit IP35-E and Gigabyte GA-P35-DS3L. Recognizing this trend, MSI developed the Neo2 series. In actuality, they did not have to do too much development; the Neo2-FR/FIR is just a rebadged P35 Platinum with a couple of features missing. MSI is not really hiding this fact; the user can easily remove the Neo2 label to see the Platinum silk screen. The features missing are not extensive either; the FR board drops FireWire and an S/PDIF Optical out port while the FIR is only missing the Optical out port.
Fortunately, for us the performance remains the same, as does the support, features, and quality. The only difference is the almost $40 reduction in price, something we can all use. Let's look at the MSI Neo2-FR feature set and performance results. Our findings might just make you sit up and take notice of MSI again.
Check it out over here. Overall the reviewer thinks this motherboard is a pretty good deal at $89 - it offers good performance and a good set of features.