Neal Nelson & Associates, a Chicago consulting firm, devised the Small Business Transaction Benchmark (SBTB), and tested a Tyan S2881 mobo, two AMD 256 Opterons, and two Seagate Cheetah 15,000 RPM Ultra 320 SCSI disk drives.
The benchmark is a client server test using web browser pages for input. Neal Nelson & Associates said it is an independent testing organisation that conducts tests in the Chicago area for commercial and government users.
A white paper describing the benchmark can be found here. µ