I have a KingKutter KKII 60" on my L3240 with 26 HP at the PTO. My rears are R1s - 62" outer sidewall to outer sidewall. On a few occaisions I wished I had bought the 72" to cover both tracks completely - usually when tilling large areas. I still get good coverage by overlapping the last pass by a few inches, which takes a lot of attention. When operating in tight quarters, the 60" is near perfection. In very heavy, damp, clay soil the 60" is all my machine can handle, but in our sandy loam the 72" would have no problem. It's a very well built machine and can be had for a very reasonable price.