They're both 2GHz, from what I see. The second one has 2MB of L2 cache (A has 1MB) and is a Core 2 Duo instead of just a Core Duo. The graphics card on the second one is quite a bit better. The hard drive on B is twice the size of A. The second one also has another GB of RAM, which you'll need if you're running Vista.
I'd say the second one is better all around. About the only reservation I'd have about B is the ability to add more RAM if need be. It doesn't say anything about how many more slots it has.
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