P4's do not support SMP - you have to get Xeon's if you want to go that route w/an intel system - I haven't actually priced them, but I would expect to pay in the neighbourhood of $2000US fo a pair of 3GHz Xeon's & probably another $750 or so for the motherboard - you'll proabably need to go with either an Intel board or maybe Tyan.
A better solution would be to get your 3GHz P4 & get a granite Bay chipset motherboard w/hyperthreading - basically you'll have 2 logical processors that will perform very much like a an SMP system, plus you'll have dual channel DDR support
another option would be to get a dual Athlon system - much cheaper than a dual Xeon box - but you'll be limited to the AMD 760MPX chipset with single channel PC2100 support only
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PC1: A64 3800+/Gigabyte K8N/1024MB Kingston/Asus Geforce 6800GT/WD Raptor 36GB
PC2: P4 3.0GHz 631/Abit AA8XE/1024MB Kingston/Sapphire X800GTO2/WD Raptor 36GB
HTPC: A64 3800+/Gigabyte K8N51GMF-9/1024MB Kingston/eVGA Geforce 7600GT/Maxtor 250GB
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