$, room, and the enclosed head
Hi Bob, I looked at both these before I bought the 240. For me it was the $ right away as the budget was limited. i was very impressed at what they did to the cockpit and to utilize space on the 240, so i focused more on the 240. For my wife, she liked the 260's enclosed head and the standing headroom so she lobbied me awhile on the 260, but decided, with me, that it wasn't worth the extra $ and hassle of trailering anything larger than a 240 (a whale on its own when you're highway sailing). We were trading in our h23 so the goal was to get the new WB with all the new, fancy setup features, so that trailering wasn't as hairy or long an experience. We figured that if we go any further than the 240, trailering is right back where we started and out of the question. So the next step for us if we ever tire of our 240 and decide that we have too much $ laying around, we will get a slip and a boat even bigger than the 260 (like a 290) and do it right.Can't speak for the wheel, never used one before.Also, if memory serves, the 260 fore cabin layout is same as the h26, where its a big u-shaped couch and a fixed table that you have to crawl over to get to the fore berth - seems they could have designed it a bit better. Both of us did not like the big couch at all. But it can be changed with a little re-engineering, as I saw someone did before in a previous post.Brian