Gigabyte is the first company to really jump the gun and list its X38 based GA-X38-DQ6, X38 (dual PC2-6400U DDR2) motherboard and prices it at a saucy €275.
The board is still not available and we are shocked to learn that the first listed board is actually DDR2 and not DDR3 or even combo. We know the company will have DDR3 version as well as this chipset is heavily optimized for DDR3.
The board supports FSB 400 (1600MHz) and this implies that Intel might actually go for faster FSB in 2008 even for desktops. The board has two PCIe 16X, thre PCIe 1X and two PCI slots. It also supports dual Gigabit LAN, 6X SATA II with RAID, two additional SATA RAID ports from third party vendor and 7.1 ACL889A audio.
Naturally the board is ready for Penryn processors and you can see and pre order it here.