I just checked out the 04 models 60" Exmark and Toro. Nice They moved the ignition and choke to the top of the gas tank and made a storage compartment where the controls were. The ROPS is standard on both as well as the the Toro deck is now 7 guage welded and the had a adjusment on the deck for different mowing conditions. The Toro handles are thicker and it looks like they have been listening to the complaints and are responding. 60" Toro 23hp $7799. 60" Exmark 23hp $8299. 60 Exmark 27hp $8899. Sure would be nice to trade for.