Thanks for the feedback, I realize this may not be the most objective place....but I have had some good responses! To answer a few details. We are a young family, late 20's early 30's with a 10month daughter, planning for one more. We are not tied to any one location....we have lived/worked in Seattle, Texas, Upstate New York, Jamaica, and Trinidad. Wife is from Venezuela, but we handled the cold in NY. Career is Materials Science/Metals, from University of Florida, PhD. In brief, both jobs are of equal interest and equal potential for growth, each in their own way, this simplifies the question. To cost of living equation, yes Naperville has state taxes, housing prices are higher, but looking at Orlando, I would consider Winter Park which will be higher than Orange county in general. I also realize you pay for what you get. I find Naperville very attractive for raising children and giving them the best educational experience. We are active and enjoy the outdoors. I realize the attractiveness to living near WDW, but I truly consider what is best for our family to be well rounded. does that make sense?