In their review/test of Tyan's dual Athalon board, Tom's Hardware Guide pits it against the dual P4 1.7's. Both regular and Xeons. I'm surprised that the Xeons didn't perform as well as I would've expected for their cost. Here's the link to the article, the test numbers are past the middle of it:
(http://www6.tomshardware.com/mainboard/01q2/010605/760mp-01.html)