You need to "burn in" the Smasung PC2700. By that, I mean gradually increase the voltage and do some loading and slowly get the voltage.
This way you will get the best out of your Samsung PC2700. You can go to VR-Zone's 4/15 review to see why it need to be done this way.
I did it and it work pretty solid for me. The highest Voltage I set was 3.1V. However, I would suggest 3.0V as limit.
Epox 8k3a+ (rev. 1.2)
AMD 2000XP
Corsair XMS3000 -- 199 @ 2-2-2-5-1
Kingmax PC2700 -- 180 @ 2-2-2-5-1
TwinMos PC2700 (Windbond chip stamping A version) -- fail @ 2-2-2-5-1
Samsung PC2700 (ATP designed; still waiting for Samsung original) -- 201 @ 2-2-2-5-1
CoolerMaster ATC210 modified with 8 fans
Thermalright AX-7 with Delta 80CFM
PC mods rheobus 4 channel fan controller (17W per channel)
digiDoc5 for temp hardware monitoring
2 x IBM ATA 100 HD
Toshiba 16x DVD and Pelxter CD-ROM
MV99