dylan1016 :
I don't mind having a few fps difference just want the best quality gaming, what I like about Nividia is the advanced PhysX, however I would like to do eyefinity so should I go with the 7970?
Nvidia is going to have better quality right now. See the micro stutter issue.
Its a little hard to keep up with the differences, but a main one is that Nvidia is set up to allow 3 displays and an accessory display, and the displays and connections are supposed to be identical. Eyefinity allows a 5x1 display setup (or 3x2, 3x1 etc) with monitors in portrait mode, and some mixing and matching of displays. Its also been around longer. And is just more flexible. But you will need to use at least one display port active adapter if your monitors don't have display port with AMD. If these differences could be important to you id suggest looking into them to get the most up to date info.
Nvidias connection guide below
www.geforce.com/optimize/guides/how-to-correctly-configure-geforce-gtx-680-surround#3
If you plan to use 3 identical 1080p monitors they should be very very similar. If you're also interested in Physx, and not concerned about the games or price difference nvidia is probably the best choice.