I agree with most of the respondees that you should take the job that you would like (love) the best. I'm probably in the minority in that my best job ever what at a large retail company that, unfortunately, went bankrupt. And, my worst jobs were at small companies, but I have had some very good experience with small companies as well. BTW, I have been in the business 20 years and have worked directly or indirectly (consultant) and over a dozen different companies. The major difference between "big" and "small" is in the "range" of experience. Like restaurants, you'll rarely get a bad pizza at a Pizza Hut, but you'll rarely get a great one either. A small "ma and pa" pizza joint may have the pizza in the world or it may taste like the box. In other words, a big company is "safe" but the small company can deliver rewards for the risk. Another factor to consider, especially if you are planning to work in the USA, is benefits. Benefits like 401Ks, health plans, etc. are generally better at larger companies due to their better negotiating power and more resources. But, of course, that won't make up for a stinky job. IMHO, both types of companies can be good or bad, it depends on the individual company and what they want you to do. Good luck! Andrew C. Eisenberg Nashville, TN, USA