Everyone is built differently and has a different comfort component?.I am 5?6? and a shirt sleeve length of 34. I am neither tall nor built like a Gorilla with long arms ( no implication to others, just a relative build comment?.). This works for me?. I did a custom base for my commercial ABS ( Delta 1 ) sink. It sits atop a 33 ½ in tall base of ¾ plywood with 2x4 and 2x6 supports. The sink has a raised bumpy base ( forgot what they call this? dishdrain or something?) The bottom of my trays is probably 35 inches off the floor, and about 4- 4 1/2 inches below the lip. My trays are around 3 inches or less tall. When I lean against the edge of the sink, the top of the sink comes to my elbow height, and I can reach down into the sink to rock a tray. I never have nor would I ever fill my sink with water, for fear the plywood would buckle under the incredible load. I use the sink as a way to contain minor water drips and to clean up easily. I do not use it as I might use a kitchen sink. Taller sinks ( taller as in more tall near the user, no reference to the back wall?.) certainly would help with keeping some drips and spills etc off the floor. But to be honest, this has never been a problem to me. I do mostly 11x14 and smaller prints. I have an upright print washer in there as well. It is hard for me to reach the print over the top of the washer and drop prints into the washer?.. it would be nice if it were lower.. but I have found my ways to do this without too much mess ( yes, some splashing in this area that is as high as 20 inches above the bottom of the sink. I wash up afterwards. I do a lot of woodworking, and have seen a commercial finish carpenter handle a circular saw, cutting horizontally across a wall. It scared the **&$ out of me. The only safe way is to remove the sink, place it vertically, and cut horizontally, with gravity. Otherwise, make sure your health insurance is paid up. We each have our own safety tolerances. YMMV. The purpose of my response is to bring up ideas and thoughts, not to tell someone what is best for him. Frank Filippone red735i@xxxxxxxxxxxxx