I just built a machine using the Asus P4<b>P</b>800 Deluxe which is almost identical to the P4C800.
The P4C uses the 875P & ICH5 chipset, a Promise controller to provide SATA and RAID functionality, and includes Intel's new Performance Acceleration Technology The P4P uses the 865PE & ICH5R chipset which integrates SATA and RAID 0 on the south bridge and does not have PAT. See the report at <b>
TomsHardware </b>comparing the two. They are neck and neck with regard to speed. The PAT of the P4C doesn't appear to make much of a difference.
For me, it came down to supported ram and price. According to the listing at <b>
MonarchComputer </b>, the P4C800 doesn't support Corsair XMS 3200 ram without adjusting to a higher latency. Probably not that important, but the listing for the P4P800 had no such warning. As far as price, at Googlegear, the P4C800 is $187 and the P4P800 is $145. I went for the cheaper board that supported the ram I wanted.
I loaded up with a 3.06 800FSB P4 and a gig of Corsair ram. Although 400Mhz (pc3200) ram is the fastest that can be fully utilized with the 800FSB, I went with Corsair's XMS 3500. It runs at 400 Mhz, but with a slightly lower latency than the XMS 3200. Again, not a very significant difference, but WTF. I want SPEED.
BTW this board rocks. Slicker 'n owl shit and setup couldn't have been easier.
EDIT: Update on the P4P800. Asus has released a bios update that enables Intel's Performance Acceleration Technology on the 865 chip. Now the only real difference between the P4P800 and P4C800 is price.