The 26 has alot less freeboard. The 28 is available in tall-deck which allows for a modest cabin/cuddy area. The 28 is big enough to handle twin engines while the 26 does not. The 28 is a much bigger boat than the 26. I would guess that the bottom design is the same small twin step that Eliminator utilizes on most of their bottoms. If you have a choice, the bigger the better.