[jamess]

I'd go for the IBM position, regardless of which pays more. For one thing, the advantage of working at a large established company is they'll teach you how to write software. There are a truly vast number of things about writing software professionally that a CS degree doesn't prepare you for.

You could do a lot worse than spending a couple of years at IBM. If your alternative is a web development company, you'll almost certainly be doing more interesting work there.

[deathbob]

I take it you mean more interesting work at IBM. That's what I was wondering. If I get to go to work and solve interesting problems every day I would be happy. I just know so little about it that I fear working at an Office Space type environment. If anybody reading this does or has worked at IBM I'd love to hear what you thought about it.