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I am not real familiar with all the specs on the 232. But I do have 4 of the 300's (just installed 2 weeks ago). I have them as my Level 2 beds. My base bed is a 100watt 32 lamp bed. The 300 warrants an upgrade for several reasons: 41 Lamps total - Including 3 400w adjustable facials. The body of the bed has Reflective lamps that give 30-40% more tanning over a non-reflective lamp. The contoured acrylic can help alleviate some pressure points. We charge $3 -$4 more per session with the 300. The only bad thing I can say about this bed, is that it is a bit on the narrow side.
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