The only real advantage is when your computer gets a bit long in the tooth and you want to upgrade the processor and your board won't support the newer processor, usually there are updated Bios to enable the motherboard to use the newer processors. Of course if your motherboard is a bit too old then there is no advantage at all as you won't be able to support the newer processors whether you flash the Bios or not. When I built the computer I have now this was one of the things I thought about, flashing the Bios is risky, if there are no problems, as the others have pointed out then everything is ok. But if it goes wrong you end up with a motherboard which won't do anything, as Steven135 has said its only use is as a paperweight. My computer has Dual Bios basically it has 2 Bios on board, if you flash the Bios and it fails then the board automatically uses the second one. So I've flashed my Bios twice now to allow me to upgrade to a faster CPU as if anything goes wrong I'm covered. Personally I would not upgrade the Bios in any computer without this or something similar to it, if it goes wrong you end up with an inert box of junk that just sits there and then you have to go out, buy a new motherboard and have all the problems that that entails. Not worth it.
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