CNET checked out IBM's new eServer xSeries 226 8488. Here's a snip from their review:

When choosing their servers, two types of business would do well to consider the IBM eServer xSeries 226: nascent companies that plan to add several employees in the near future, and medium-size businesses that already have. For them, the xSeries 226 offers more than enough hardware and software oomph--such as dual Intel Xeon processors, up to six hot-swappable SCSI hard drives, and extensive management applications--to keep a few dozen employees working efficiently..



Link: CNET