Value -
Value is another very subjective topic. What is expensive to some might be a deal to others. You can look at this topic in multiple ways. One is raw price and the other is what you get for the money. Each is accurate and both are correct ways to look at price/value. We tend to look at features, performance and real-property when we discuss value. However, we also take into account the raw cash cost of the item.  At $150 the Gigabyte Z77X-UD3H is quite a board. Sure it does not have wireless or dual LAN, but it has some very solid performance for a $150 Z77 motherboard. You are still getting SLI, Crossfire, ultiple USB 3.0 ports, SATA 3.0 and an mSATA slot to keep you happy.

Conclusion -
As we said the Z77X-UD3H is a great board for the money. It would make an excellent low-cost gaming platform with either an Ivy Bridge or Sandy Bridge CPU. With its good memory and HDD sped you should have no problem getting all of your games loaded up while the option for SLI and Crossfire will keep your frame rates high. With the option for an mSATA card this board could also double as a nice HTPC with a lower powered CPU and inexpensive GPU (the Intel iGPU is ok, but only in the higher end CPUs). You could drop in a 80GB mSATA card for your OS and applications and a pair of 2TB drives for recoding and storage of your video files. At this point you have not spent a lot, but have a great basis for a home entertainment PC.  We did not have the best of luck overclocking the board, but we also know that mush of what we saw happening can be corrected with a few BIOS tweaks. Really no matter how you slice it the Gigabyte Z77X-UD3H is a solid board with a low price tag.
With its blend of price and performance the Gigabyte Z77X-UD3H has earned our Silver Key Award;

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