First of all, what type of server would this be?
Many servers (especially static web servers, file servers, firewall boxen, FTP servers, mail servers, etc.) don't even require a GHz CPU. I currently have a pair of ancient PentiumPRO's powering an FTP/mail/Kerberos/DNS/SMB/NIS/NFS server, and they hardly get much load at all. Database servers and heavy-duty dynamic web servers might require more power, though.
PIII 1.26:
Cooler, lower power consumption
~US$20 cheaper for 256K cache version (512K cache version more expensive)
Good, solid Intel chipset available
Greater selection of motherboards
MP 1800+:
Hotter, more power-hungry--fitting it in a slim 1u/2u is not easy
Good, solid AMD760MP/MPX chipset available
~US$40 cheaper than the 512K P3 (more expensive than 256K P3)
Quite a bit faster, especially for database applications
Both are perfectly reliable. Both can run 24x7 with no hiccups.
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