Acorp looks as if they will be the first to the market with a dual i815 based motherboard. This is fairly significant because the i815 chipset supposedly does not support SMP. I have been told by one motherboard manufacturer that the i815 chipset actually is SMPable, but is hard to get working right and thus too expensive to ship one.
FULL STORY @ VIAHARDWARE (http://www.viahardware.com/acorpi815dual.shtm)