Just bought a pair of the Pentax DCF SP 10X43's. My old pair of binos are Steiner Merlin 10X42's. I use them often, primarily for hunting. I tested several brands in different price ranges before buying the Pentax.

In comparison: The Pentax are brighter than the Steiner Merlin, with more crisp detail. There isn't a huge difference, but its unmistakeable. The image seems to "pop" more with the Pentax. The Pentax gives a more clear image in low light.

Both seem equally well-constructed and rugged. Both have good ergonomics and fit naturally into the hands.

Both have durable and secure lenscaps.

The "rainguard" eyepiece covers are virtually identical. Nothing special.

Pentax has a lifetime worry-free warranty where Steiner offers 10 years on the Merlin.

The case and strap that came with the Steiner Merlins were top-notch, high-quality zippered neoprene with leather trim. The case, strap, and packaging the Pentax came in were pretty basic and cheap with cordura and velcro and vinyl trim. Thats the only thing bad i can say about the Pentax.

I know the lenses on the Merlins are very scratch-resistant. Time will tell with the Pentax.

Both focus smoothly and with a natural feel.

Neither pair have caused me any eyestrain after extended viewing.

The Pentax DCF SP has a noticeably better overall image quality than the Steiner Merlin and I feel they are worth the price. The image quality of these Pentax is very, very close to that of the Swarovski EL and SLC I tested, and equal to the $1000 Leica's. I could not justify paying more.