I was in the market to replace my MES 30" 1st Gen after the heating element went out. I found this one on Amazon: http://www.amazon.com/exec/obidos/ASIN/B007ZTN01K/tbes-20 I also found this one at Lowes, which is on sale right now (http://www.lowes.com/pd_673793-58355-20077915___?Ntt=smoker+20077915&UserSearch=smoker+20077915&productId=50408344). I also found two other different models...ALL were pretty much identical as far as I could see. So, I called Masterbuilt to ask them what was different among the various ones. Answer was pretty much nothing of great substance. I asked the girl which of the four she would recommend if she were buying...and she said the first one I listed the link to above. I asked why, if these were pretty much the same, should I pay almost $150 more for that than the one at Lowes. She laughed and said...what if she could offer me a good deal...and I think she did. I got the 20070312 (first link) (brand new, not a second or a scratch and sell) for $189, but this included the following: a Masterbuilt CD (not sure how much use this is yet), a cover (around a $39 item on Amazon), a sausage hanger, a rib rack, a chicken rack and rubber gloves. AND, to top it off, I found out MasterBuilt was in Columbus GA (less than an hour drive for me), so I was able to save the $30 or so delivery charge to boot.
Anyway, if you are in the market for a 30" MES smoker, you might want to call the company and see if they can make you a similar deal. I paid around $25 less than the sale priced one at Lowes, but got the cover and accessories in addition at no additional cost.