Hexus has done an AMD Opteron / Xeon Comparison under Linux

You need to evaluate Opteron in context to see its advantages and from the right point of view, it has no equal. You may be able to put more power per 1U in a rack with Intel just now, but that's just 32-bit power. For the enterprise, you can see why Opteron has scored more than a few key OEM and design wins from major vendors.

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