I am having a hard time making up my mind. Both seem to be very well built speakers. I can get the Polks for around $270 /pair Canadian.($500 Retail) The Paradigms are more ~ $548 Cnd. Both have similiar frequency response, and size. I have a Paradigm PS1200 series subwoofer and I love it. It is stunning. I am really impressed with Paradigm build quality and sound, however, I can't seem to justify spending the extra money for them if the Polk Audio Monitor 40's offer nearly the same sound quality. I intend on using them to complete my 7.1 home theatre system driven by a Pioneer 1015 TX reciever. The paradigms are only sold by one dealer in my area, so the deals are not as good as I can get on the Polk's. Can someone give me some pro and cons for either speaker to help make up my mind? Any other suggestions??