not many temp readings are true. p4s report a temp the is relatively far away from the hot spot on the processor. motherboards mess this result up even more by trying to "fix" it. dont think of it as a temp, think of it as a reference. if your OC is stable, and you're comfortable, then its good. when you see it start to go up, you should try to figure out why.
for example:
the asus board in my sig reports temps 25c - 31c
the gigabyte motherboard reports temps 42c - 47c
all for the same prcessor, some clock, smae cooling, relatively same ambient, multiple remounts/ swaps.
i know what a good "temp" is for each mobo, and i know when i have to reset a block, or clean out my radiator.
edit: AMD processors have a much better reputation for reporting acurate temps, just so i dont ruffle any feathers