Typically glass is cheaper than acrylic. Unless your into really thick glass, then acrylic becomes cheaper. I would say the biggest benefit of an acrylic sump is that they don't break. Moving rocks, skimmers and all the other associated stuff around in a confined area often leads to breaking a glass sump. Not to mention the holes needed for pumps, ect, become a major weak point. I myself have broken a couple sumps by bumping a pump and have it break the glass.
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