Surely one of them has more merits over the one??? I presume it's not the EXACT same job, what are the different benefits of working for each company, e.g. I'm sure they're not offering the same pension, health insurance, bonuses or benefits etc. I would have said go with your gut. I definitely think if you try and use another job as leverage for more money the company will wonder if you are making it up (same type of thing as phantom bidders in house sales) and might, as Seagull says above, get annoyed with you. Also usually if you are going for a job they want to think you are interested in their company and want to work there, by telling them you're considering something else because of the money it doesn't necessarily give a good message. That's just what I would kind of think anyway...