i've owned both, and both are good boots in my opinion. I had the '06 3ds's...they are comfy. the cells are even more comfortable. both had good support. The cells are good in cold water...your hands will get cold wayyyy before your feet. however, both fell apart on me, but both were warrantied. i'm reallly hard on my stuff though (i'm on my 3rd board & my 5th pair of bindings for this season). imo, i would go with the Cells.
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