I'll agree with several who've mentioned the Honda Rancher and the Yamaha Grizzly (or newer Kodiak). I think these models are the most bang for the buck.
Everyone has different preferences for how they are going to use an ATV. Folks seem to really like power steering....I use an atv every day and don't feel like I would need it....but I'm only doing short trips taking out hay, etc....very different from long trail rides. Independent rear suspension is nice for riding....for my use I much prefer the solid rear axle for pulling trailers. I think the Rancher is a better bang for the buck than a Foreman, but I went with a Foreman on my last purchase because I needed the locking front differential for a couple of places. Do you want gears or CVT? Lots of stuff to look at, decide what's most important to you and then look at the Rancher vs Kodiak to see what lines up best with what you want.
