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I'm also looking at the Master Forge from Lowes as my first smoker. My local store doesn't stock smokers, so i'm limited to the new model as a special order. But if I had the choice, I would go with the better deal, and save $60 getting lasts years model. To save even more, go to your local Post Office and ask for a moving pack. It includes a 10% off coupon for Lowes.
I have last years and love it. If I had the choice to make I would get the cheaper one. I don't think they are different enough to make any difference.