You can get Q6600's for far less than $199, i'd never pay that much for one nor recommend anyone get that chip for that price. At that price point I'd go for an i7 920 or at least a yorkfield class 45nm quad.
i7 920 is $229 here: http://www.microcenter.com/single_product_results.phtml?product_id=0300438
Here's an MSI i7 board for $169 AR: http://www.newegg.com/Product/Product.aspx?Item=N82E16813130221
Otherwise, you can go LGA775 but it's nearly EOL:
$85 mobo: http://www.newegg.com/Product/Product.aspx?Item=N82E16813128389
Q8300 for $190: http://www.newegg.com/Product/Product.aspx?Item=N82E16819115207
or Q9400 for $230: http://www.newegg.com/Product/Product.aspx?Item=N82E16819115131
DDR2 Ram is super cheap so stock it with as much as you can, DDR3 is a bit more expensive for the i7 but in the long run the i7 is the way to go. You can also get some deals if you look at computer forum classifieds.
Here is a real cheap mobo that will run a quad core: http://www.newegg.com/Product/Product.aspx?Item=N82E16813500018
I own one and it's a decent board, but it's not the top performer and it has very limited upgradeability. At $35 AR though, it's very hard to beat it's performance/value ratio.
You can also opt for a dual core processor over the quad, such as this: http://www.newegg.com/Product/Product.aspx?Item=N82E16819115056
There are also MUCH cheaper options for mobo and etc, but there is no point in recommending you buy junk.