gaming system with Pentium D 805

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The socket 939 CPU and the AM2 CPU will both perform nearly identical, but the 939 will be a dead end to upgrade your CPU later, other than simply buying a better socket 939 CPU which is a viable option for a budget rig.

If your friend doesn't plan on upgrading much, I would go for the 939 with the 7600GT. But if there is any way your friend can get the AM2 setup and upgrade to a 7600GT that would be the best way to go. In a pure gaming system, the video card is the most important part and the 7600GT will soundly defeat the 7300GT in every gaming situation.