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Intel® Xeon™ processor at 2.8GHz/1MB Cache, 800MHz FSB
Intel® Xeon™ processor at 3.0GHz/2MB Cache, 800MHz FSB
For all of the sites I run/ran, the first thing to max out was RAM.
Unless you're doing something which eats a particularly large amount of CPU, I'd spend money in the following priority order:
1. More RAM
2. Faster disk
3. Extra CPU
4. Faster CPU