Well look at it this way. Its cheaper and much faster than an 8800GTX especially after you have sold the gtx. Firingsquad sum it up well for me.
Then there’s the GeForce GTX 260. Its closest equivalent is a pair of GeForce 8800 GTs running in SLI. Here it’s a neck-and-neck race, with the 8800 GT SLI combo winning some benchmarks, and the GTX 260 taking home the performance crown in others. Considering its slimmer $400 price tag, this card is the easier upgrade to stomach given its performance. In fact, it’s the board we’d buy if we were plunking down the cash for a graphics upgrade today. This board ran circles around the 9800 GTX in our testing, and only costs about $100 more. Look at it from another perspective, the GTX 260 gets you 80-85% of the performance of the flagship GTX 280 for $250 less. NVIDIA’s got to stick to that $400 MSRP though in order for this equation to work.