Gigabyte today released an official public statement to Tom’s Hardware, indicating that the company stands by its tests results and claims made against Asus. Asus released an official statement on its website last week, indicating that Gigabyte made false claims, and that Asus would pursue legal action. In fact, Asus’ statement said it would go after anyone who would spread negative "rumors" about Asus and its products.

Gigabyte told Tom’s Hardware:

GIGABYTE UNITED INC., a leading manufacturer of motherboards and graphics cards would like to respond to recent statements by our competitor alleging GIGABYTE has made false claims against them. These statements were made in response to a report GIGABYTE detailed for the media which compared GIGABYTE’s 4-Gear and 6-Gear Dynamic Energy Saver technology to our competitor’s non-phase change and 2-Gear Phase changing energy saving technology. In addition, direct comparisons and testing results were reported between the GIGABYTE GA-EP35-DS3L motherboard and our competitor’s P5K-SE EPU.

In the original comparison, an Asus P5K-SE motherboard was used for comparison. But Asus mentioned a P5Q motherboard based on a new chipset, and is in fact, not yet released. Tom’s Hardware is asking Asus for a response on the P5K-SE motherboard used in the comparison, and not an unrelated P5Q.

Additionally, Gigabyte told us that it completely stands by what it originally said — 100-percent. Despite being threatened with legal action, Gigabyte officials said that they eagerly wit for Asus to deliver proof that the P5K delivers on its promise.

"We do stand by our statements and testing report 100%, and eagerly await our competitor to clarify the issues we raised in order to avoid any further confusion," Gigabyte said in a statement.

Lastly, Gigabyte reaffirms that it was the first manufacturer to use high quality all-solid capacitors.

In 2006, GIGABYTE was the first motherboard manufacturer to implement a higher quality, All-Solid capacitor design. In 2007, GIGABYTE further raised the bar with their Ultra Durable 2 design, which featured the highest quality components for the most durable, stable and lowest temperature platform. In addition to using All-Solid capacitors, GIGABTE was the first manufacturer to utilize more advanced components including Lower RDS(on) MOSFETs and Ferrite Core Chokes. While these more expensive components raised production costs, GIGABYTE felt the improved energy efficiency and lower operation temperatures brought about a large improvement in overall performance for our customers.

At this point, Gigabyte officially states that their original claims that Asus lied, that the P5K products don’t deliver as promised, and that Asus silently modified product specs on its website without changing actual hardware — are 100-percent accurate and true. Asus’ initial response, which promised to clarify information, still has not. No benchmarks, figures or comparison has been released by Asus at this point. Tom’s Hardware will release its independent test results when complete.