Well I have been on a quest looking for a new 2004 ZTR. I will be buying a Toro or an Exmark. I currently have a 2003 Toro 23hp 62". I like the superflow deck for some conditions but not overall. Well I started out on my fact finding mission and started with my Toro dealer here in town. He was very knowledgeable about the new Toro and all the changes and gave me a price of $7868 for a 2004 60" 27hp Kohler. Not to bad. So I started doing research on Lawnsite looking for info on the differences between the 2004 Toro deck and the 2004 Exmark deck. I was told that the Exmark deck would be the same as last years model. I could find or receive the information I was looking for so I called the Exmark dealer here in town. He told me he did not have any 2004 Exmarks in stock and that he would not until DECEMBER! I said Ok and went by his place to pick up some literature on the 2004 model and he did not have any so I picked up a 2003 brochure. I called him back this morning to get a price from him on a 2004 model and he could not give me one. He called somewhere and said he could give me a price on a new 2003 model but that is not what I was looking for. I told him I was comparing the new Exmark and the New Toros. He immediately went into his spill about how much more heavy duty the Exmark was compared to the Toro. I asked him if he had seen the new 2004 Toro and he replied "no I haven't" I told him you better have a look. Obviously he had no idea what he was talking about. So I called another Exmark dealer about twenty five miles away. This guy was happy to help. He said he was an Exmark and a Toro dealer. We discussed the differences between the Exmark deck and the new Toro deck at length. He said he actually toured the Exmark Plant a couple of weeks ago. He was very knowledgeable about both products and could tell me in detail about the differences between the 2003 Exmark and the 2004 Exmark. He also told me about the Exmark suspension kit that you can purchase that goes under the seat instead of buying the $500.00 suspension seat. He offered me the kit for $179.00 and said it also fits the Toro seats. We eventually got down to price. He said he would sell me the: 2004 Exmark 27hp Kohler 60" - $7900.00 2004 Toro 27hp Kohler 60" - $8000.00 I told him I had a better price on the Toro and he then said he would sell the Toro for $7695.00. I believe he will sell the Exmark at that price or even cheaper if I push it. So the bottom line is I looked at pictures of underneath the 2004 Toro and 2003 Exmark decks and compared them. If you take away the adjustable baffle off the Toro and imagine filling in with a baffle from the Exmark, then there is not much difference at all in the way the flow system is set up. The new Toro has a more heavier duty spindle than the Exmark and the new Toro deck is completely 7 ga. steel. I am sure both are great machines. I have not demoed either machine. None of the dealers here have a demo apparently. Another negative about the dealers in this area. Bottom Line, which will I buy? I still do not know!!! Hopefully I will figure it out soon!