I'm in the same boat as you...I have a 40b(36x18 footprint) and i'm leaning towards the 48x3w. I've talked to the eshine people and they suggest 2 of the 60w cree(better coverage), but i like having the solar simulator, so i don't have to keep manually turning the lights on and off and so on. I was told that with the 48x3w and 90 degree optics i should be ok. I figure with this setup, anything that require more light can just go in the center, and the things that require less light will go towards the edges of the tank. Also, you get more LED's with the 48X3w, so i figure that somewhere there has to be better penetration or coverage. Also in terms of pricing, 2x60w + shipping is slightly more expensive then the 48x3w Cree with controller. If you want the pricing that i was given, shoot me a pm. I think i'll be ordering by the end of the day.