WHICH ONE IS A BETTER SERVER?

I would like to find out a better server between a Dell and a Gateway Technically.
The Specifications are as follows;

INTEL PIII OR IV 1GHZ Processor
256RAM PC133 ECC SDRAM scalable to 2GB ECC,
DUAL PROCESSOR Capable
Min 18GB HDD
and the rest of a sever`s feature.

Thank you
DavidC