Congrats Truth -- there are plusses and minusses in either pond. I'm a small pond guy myself...but i'm pretty content in what i do and what i know. What you sometimes lose in the small firm, is the variety of ladders and experience that could be available. There may not be a corporate ladder to climb . When you're starting out....the big firm can give you the potential to learn from more people and experience different directions. Maybe spark an interest in a field you really hadn't considered before. I think the ideal is to start in the big firm -- and jump ship once you're comfortable in your knowledge -- and how to gain more. Chance said it best...i think. All else being equal -- go where you think you'll enjoy it most.