This combo is less than the processor alone ($217.50 at ZipZoomFly). If you don’t like the motherboard you can sell it on e-bay to make the deal even better. Personally, I’m going to add the P4 to a previous free-after-rebate Soyo DRAGON2 and sell this board.

P4 3.2GHz CPU with motherboard $209.99 @ Outpost.com

I spoke to customer service and they told me this combo actually consists of the following items:
Intel Pentium 4 3.2GHz E , 1MB 800 FSB Socket 478 Prescott Hyper Threading Boxed Processor, Reg. $239.99
Plus,
ECS PT800CE-A Socket 478 Motherboard, Reg. $59.99

Ground shipping on this combo plus some memory was $8.10 to my area.

Orders shipped to AZ, CA, CT, OH, NV, TX and WA are subject to state and local sales tax, as applicable.