Need Some advice on a motherboard for a system im going to build

I am in the process of building a computer, just have to get a little bit more money. I just need a little advice about a motherboard im looking at....I dont want Sli cause i doubt i would ever buy two videocards. Also I want a motherboard with s/pdif and at least 4 sata ports, and a good ddr2 support .. like 800 mhz speed.

The one Im liking is the Intel 975XBX2KR
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=2563503&CatId=1533

And also Im looking at the pentium d 925 3.0ghz cpu..

I think its pretty good compared to the amd x2 and in general

Please tell me your suggestions - motherboard or cpu

I don't really have a suggestion at the moment, but as it looks like you are going to be building at least a midrange system ($200 for a mobo is a lot for me at least ), I would suggest taking a look at techspot's guide.

http://www.techspot.com/guides-buying.shtml

Yeah the TS mid-range guide is a great way to go.