^^The both of you suck.
How 'bout asking the OP what Athlon 64 it is? I guarantee you, the 3.06GHz Ht enabled P4 would walk all over an Athlon 64 2800. Not back when both were new, but today, when multithreaded apps are so ubiquitous. Hyper Threading actually means a lot for today's apps. So, it matters quite a bit how fast the A64 is.
To the OP: If the Athlon 64 is built for socket 939, 940, or AM2, it should be the better processor. If it is built for socket 754, it should be at least a 3200 or higher processor rating to be considered better than the 3.06GHz P4.