My P4-2.4g process is running at 32C, and the MB temperature is the same. This is the retail Intel processor with the Intel supplied heatsink/fan combo. Yours is running at 38C, if that's idling, it's probably a bit on the high side, though nothing to get too excited about. I'd be interested in what temperature it gets to under full 100% load for 15-20 minutes. I normally point a graphics converter to a large directory of files and convert them to a different format for a "heat-up" test. 
My processor gets into the mid 40's when I do that, the highest I've ever seen it is at 48C converting a ton of MP3's, as well as web browsing while that was going on.
My processor gets into the mid 40's when I do that, the highest I've ever seen it is at 48C converting a ton of MP3's, as well as web browsing while that was going on.
