B760 is Intel's mainstream chipset for the LGA1700 socket, sitting below Z790 and above H610. It takes 12th, 13th and 14th generation Core processors, and it gives up CPU multiplier overclocking in exchange for a materially lower price. If you already own an LGA1700 processor, or you are building around one of the many still-available 14th generation chips, this is usually the sensible board tier.

It is also worth being clear that LGA1700 is the previous platform. Intel's current desktop socket is LGA1851 with the 800-series chipsets, and the two are not cross-compatible, so a B760 board is a place to finish a build rather than a stepping stone to Intel's next processor generation. Chosen with that in mind it remains a strong-value platform with mature firmware and wide board availability.