PRS-300 $179 (Newegg and BestBuy right now)
Cybook Opus $249
With that said, and even being a 300 owner, the Opus looks really nice and has some nice features missing on the 300, like the side button page turner, a little lighter, an SD card slot and double the internal memory. Both read Adobe ePub. If you would use some of the features and don't mind the price difference I would 2nd the Opus. But you also wouldn't go wrong with the 300 if you chose that instead.
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