There are several cards right over $400, but aren't worth it in my opinion.
The two best cards under $400 right now are the GeForce FX 5900 Ultra and the Radeon 9800 Pro. Both cards are about equal with each of the cards "winning" in different aspects. Either one will suffice. NewEgg has 5900 Ultras for below $400, but their cheapest Radeon 9800 Pro (256 MB) is a little over $400. The 128 MB version of the Radeon 9800 Pro is a lot cheaper and delivers nearly the same performance in most games/applications.
If it were me, I'd get the GeForce FX 5900 Ultra 256 MB. Extremely powerful card for under $400. That, or find somewhere selling a Radeon 9800 Pro 256 MB for under $400. I know they're out there.
-Lasereth
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"A Darwinian attacks his theory, seeking to find flaws. An ID believer defends his theory, seeking to conceal flaws." -Roger Ebert
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