Like the AK39N, the AB48N is a slightly smaller ATX board with two DIMMs, and does not come with SATA, although it does incorporate six-channel audio and 10/100 Ethernet. It supports Hyper-Threading, but connectivity options are low.
Unless dimensions are an issue, the Shuttle ABRS60 865PE-based board is a better buy, which is even cheaper than this very inexpensive board, at an incredible $119.