it really depends how much you're looking to spend when building... if you're looking in the sub 150 or so gallon range, IMO you're money's best spent going standard and drilling for needs... much larger, theres a lot to be said for the benefits of having it right from the start... How big are you looking to go here?

Like Mike said -- plenty of advantages and disadvantages for both.. one of the nicest to me on acrylics is the shapability of it -- much more difficult to make a tank thats built for a downward-angle viewing panel out of glass than it is with acrylics.... but as soon as a scratch appears, removal is a real pain...

-Corruption