Just wanted to share with ya'll. I did lots of research and talked on here with many and decided to go with the 23 SEER IQ systems. 4 of them to be exact. House is still under construction and we won't be moving in till Feb '09. Here are a couple of pictures of the install job. Also have the MacDaddy Hot water heater in the last picture too. A.O. Smith Vertex 100 96% efficient.