When I was looking at tractors in Dec '06 I was actually comparing the L3400 and the 3215. I liked both. They were priced about the same, within $500.The Kubota without a doubt was better known and very reputable in my area. However, I felt the Mahindra engine seemed a little smoother. The HST also sounded a little quieter when operating The FEL on the Mahindra seemed a little more heavy duty and the tractor felt very stable when using the FEL. The tractor seemed to turn a little tighter. I liked the positioning of the FEL controller on the 3215. The platform was a little roomier on the Mahindra and had a rubber mat. The lift specs on both were similar. The Mahindra engine block was a little smaller with a turbo which made it more fuel efficient. I ended up getting the 3215 and have been very happy with it. You need to drive both and see for yourself but that's a quick summary of my thoughts. Good luck!