According to the mini test in the April issue of PhotoPlus there appears to be little to separate the Cokin P-Series, the SRB-Griturn and the Kood P-Type ND graduated filter kits, but one thing that does spring to mind is that the SRB and Kood filters come in a choice of soft and hard graduation, whereas the Cokin filters have only one degree of graduation. Does anyone know whether the Cokin versions are soft or hard, or do they fall somewhere in-between?