I have a RS-106 and bought a S/D WS-1040 about 18 months ago and just bought another one less than a week ago. As far as I am concerned, the 1040 may not be the top of the line, but it is as close to the top that I need to get. With various local PDs, in EMass going with the big E, why bother going top of the line in a new scanner?