yeah it depends on your needs.
profile of me: medium-heavy downloader, I've begun to dl lots of stuff lately, but I've got the time for it as well. I also play a lot of games online (try to when the lag isn't unbearable with my suckass ISP and 64k ISDN), so I want a low ping as well.
So, I'm going with 384/384 DSL that should give me a very cool ping and no lag, and a pretty neat download speed (40+ k/s)