my old manufacturer stand for my 120 was 28" and it was almost impossible to work underneath. Just got done building a new stand and made it 38" - way better. It's definitely harder to reach inside (i'm 6'5" and have to stand on my toes to reach the bottom of the tank.) i figure that you need to work with the sump more than you need to work in the tank, and higher makes it a lot better for viewing.