The difference comes with the features mostly, assuming the same chipset.
More expensive motherboards will have more pci-e slots, 6gb sata ports, lan attachments, usb3.0 attachments, ram slotsSLI/CF capability.
Thare are some qualatative differences like better power controls which are of importance only to record seeking overclockers.
All the manufacturers are good.
You will not see any significant difference in cpu or graphics capability between the lowest and highest priced motherboards.
It is the cpu or the graphics card that makes the difference.
For competitive overclockers then minor differences can be important.