Foxconn H67A-S H67 Sandy Bridge Motherboard Preview - eteknix.com | Jan 2011

So let’s talk a bit more about the generic background of these boards that are due out very soon, as we all know there are 2 chipset’s. The first being P67 which is aimed at the mid to high end market giving you the best performance for the mainstream user whose on a budget. H67 is aimed at the slightly more budget market where things are a lot simpler giving the user everything they need and nothing more, whereas P67 will give you everything you need and also everything you don’t.

Link to the article