I've made the jump and for what I do it 's worth it just for the capacity of the smartmedia and the usb capabilities. The smartmedia was the killer thing for me, no more floppy disc shuffles! the "next" facility for midi file playback is also a huge help because I use midifiles much more than styles.

The sounds also seems cleaner to me, but if that had been the only difference then I would have been much less inclined to upgrade.

The 3k also seems to "overload" more easily on dense midi tracks; but use of "MidiPlayer" to reduce the levels of my midifiles soon sorted that issue; I think the 2k has the same issue but I didn't hear it as much.

hope this helps

John