I researched a lot of belt sanders before deciding on this unit.  I checked out various sanders at my local Home Depot and talked with some local contractors. I narrowed down my choice to this or the Porter-Cable.  In the end I decided on the Makita for the following reasons:1.  The Porter-Cable is simply too heavy.  I use this sander in the vertical as well as horizontal positions.  It is heavy enough to be substantial and has a powerful motor, but is still easy enough to use with one hand in many different positions. 2.  The dust collector is in a very unobtrusive location compared to the Porter-Cable, in addition it really works.  There really isn't much dust produced when using this sander. 3.  The flat back allows it to be clamped to a table and used as a parts sander.  The variable speed control really comes in handy here. 4.  Price wasn't a big concern for me, I was going to buy the sander that fit my needs.  For someone who needs a medium duty belt sander that will be used in a variety of job I recommend this one highly!  Some other larger/smaller units may be better at specific jobs, but this one is really a jack of all trades. 5.  The motor is good, not a monster, but powerful and able to sustain heavy sanding for long periods of time without excessive heat.  In addition, the brushes can be easily replaced. 6.  Belt tracking mechanism worked flawlessly.  One person in one of the reviews here complained about belt tracking.  If you adjust the belt carefully it stays on track for a looong time.  Maybe that person had a defective unit, or more likely, a belt that wasn't perfectly square.  There is no way a non square belt will track correctly no matter how much you adjust the tracking screw. Congratulation to Makita on a job well done!