Bit-Tech published a review of Gigabyte's GA-GC230D Atom Mini-ITX motherboard
The Intel Atom certainly isn't incapable, it's just not as hardcore as modern performance CPUs and for the cost it's a good base for very low power, very low cost bare bones PC or any number of other uses: NAS box, server, DVD and SD video player? We would have liked Gigabyte to have included Gigabit Ethernet or one large heatsink with no fan - we've seen MSI's Wind board prove that's possible, and there's little reason not to have included the S/PDIF pin-out because the solder points are already there.Gigabyte's GA-GC230D Atom Mini-ITX motherboard Review
Despite these flaws, we still really like the GA-GC230D though because it inspires the imagination to do something different without emptying your wallet. We just feel that Gigabyte could have done a bit more customisation over the Intel reference design.