You are not going to notice a difference in performance between a 23HP and 26HP machine. For me it would boil down to price and availability.I am in the early stages of looking for a replacement for my growing obsolete grey market ZL1500. I was originally looking at a green tractor but after visiting my local Kubota dealer for an oil filter for the ZL, I took a look at a B2601 they had on the lot. I really like the idea of having a 3 range hydrostatic transmission. After talking with the salesman for a bit, I decided that replacing orange with orange. My biggest question is should I go with the B2601 or the B2301? Is the slight increase in hp worth the added cost? I already have a rotary cutter, finishing mower, box blade, and disc harrow- all 4ft wide- so I don't want a tractor much wider otherwise the LX2610 would be in the running as well. I do plan to get rear remotes, 3rd function, pallet forks, and a grapple when I do decide to pull the trigger. Either tractor would be a huge step up from what I have already. I just want to make sure I am getting the most bang for my buck.