The main difference is the chipset: the older 975X for the P5W and the newer 965X for the P5B. The 965X chipset has
no IDE controller, so the mobo manufacturers have to add a separate chip and most use a JMicron chip that adds IDE as well as extra SATA and the e-SATA. Many problems have been reported with this combination, including not being able to recognize IDE CD/DVD drives, not being able to use RAID if you use SATA CD/DVD drives etc. Supposedly those have been worked out with new BIOS upgrades? Check the mobo section of Anandtech.com for their 965X mobo roundup for discussions of the problems.
In terms of chipset performance, the older 975X is supposed to be better, but chipset differences are usually neglible (like fractions of 1%).
The P5B also has an ADI sound controller vs the RealTek on the P5W. I
think I remember Anandtech or SharkeyExtreme saying the ADI was better for surround sound in games than the RealTek because the Realtek EAX driver implementation of occlusions and obstructions was flawed. I can't remember where I saw this but a Google search on ADI Realtek occlusion will bring up lots of hits that you can judge for yourself. Try this link:
http://www.dailytech.com/article.aspx?newsid=3948.
There might also be differences in overclocking ability. Most Conroes are locked when it comes to the multiplier. Supposedly Asus has found a way to unlock them with a new BIOS for the P5B:
http://www.anandtech.com/showdoc.aspx?i=2822&p=1. I don't understand overclocking so it would be best to read that link. Having an unlocked multiplier apparently gives you more options for overclocking without forcing your memory out of spec by just increasing the clock.
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