I think I can help.....a foam search produced this from a year ago

http://nikonrumors.com/forum/topic.php?id=3392

Now the kind manner you mentioned both myself and AdamZ has suggested to me that one of us is going to restart this other thread and close this one but with love. SO, let's go there as TTJ was looking for this a year ago and may help.

Hello,

I want to buy a Cokin P Series graduated ND filter from Singh Ray so I would like to know people's experiences with them on this forum. Obviously they are very costly so I would I am thinking I would like to buy one Galen Rowell and one Daryl Benson version. I am concerned about the harsh contrast of dark to light on some of the hard stopped ones. However, the soft edged ones might not be enough. What I am leaning towards is a 3 stop soft step Galen Rowell for $99 and then a Daryl Benson reverse 3 stop hard step for $120. Most pros swear by a two stop 0.6 but it seems very slight especially the soft step ones for the Galen Rowell versions. The Daryl Benson reverse filters are available in 1-4 Stops.

Early next year I will purchase a 77mm Vari ND filter from Singh Ray (I'm firm on this one),but have to wait because of the higher cost. As I get closer to finishing up my schooling I will have the funds available to get back into my true love again^^

Thanks, I am certain someone will be able to clear this right for me very fast particularly msmoto, Skintbrit, AdamZ or Witty Nickname, and many others I am sure. I really appreciate it :)