the AN8 32X is a very good, very stable board that also overclocks pretty well.
A no. of people defected from the Asus to the Abit & commented that the AN8 32X was better but Asus may have improved their BIOS since then.
1 thing though is that for some reason despite being based on the same chipset the Abit uses substantially less power & hence runs cooler (there's a review on a website somewhere that does a direct comparison).