wow...hmmmmm if possible, try another set of ddr2 ram. make sure it needs like 1.8V or something low anyway.
dang man, i would be shocked if two mobos are bad from the start, but it is possible i suppose. you're certainly running out of options of what it could be...
i also found this after a little searching:
Basic Beep Codes for ABIT AWARD BIOS Motherboards
No beep at all - this means your motherboard is dead, either due to a defective or underpowered power supply, poorly seated CPU or RAM, or a dead-on-arrival board
One beep - board is working fine
One long beep then machine shuts down - faulty, improperly installed or missing CPU
1 short (Beep) System booting is normally
2 short (Beep) CMOS setting error
1 long - 1 short (Beep) DRAM ERROR
1 long - 2 short (Beep) Display card or monitor connected error
1 long - 3 short (Beep) Keyboard Error
1 long - 9 short (Beep) ROM Error
Long (Beep) continuous - DRAM isn't inserted correctly
Short (Beep) continuous - POWER supply has a problem
A two-tone siren - generally caused by overheating or out of specification voltages
Four beeps then machine shuts down - this is because this version of the BIOS will shut down your machine if no fan tachometer signal is detected on the fan header. Make sure you attach a fan to the CPUFAN header or clear CMOS to reset to default (no checking).
from this site:
URGENT!! Can't POST!! - Universal abit USA Forums
maybe it will help more.