Well i think
Intel® Desktop Board DG965WH is the best choice till now
Here are Cons in Intel DG965RY (Rogers City; Classic Series)
1. no RAID
2. no S/PDIF
3. STAC9227 5.1 Ch. HD audi
Internation Retail Price - 124.99$
Whereas has Intel DG965WH (Westchester; Media Series)
1. RAID 0/1/10/5
2. STAC9271D 7.1 Ch. HD audio
3. optical S/PDIF out. Supports Intel Viiv Technology.
Internation Retail Price - 128.99$
As for P5B-VM
1. no RAID
2. no S/PDIF (need an optional bracket)
3.
AD1988 7.1 Ch. HD audio
Internation Retail Price - 132.99$
I really think Intel DG965WH is the best till now but dunno if it is available in India. Shall call the Intel Office in my City the day i gonna buy though