My Dad had a 350U when I was growing up and I now own a 300U - like the guys below said not much diffence. If it has a 2 pt hitch the 350 tractor hitches were better than the 300 hitches which is only an issue if you have some 2 pt hitch implements. I think a 350 has a little more horse power and I also think they came with larger rear tires. Our 350 had the hydraulic valves all placed back further on the side where as my 300 has 2 of the 3 too close to the front of the seat and creates a leg room issue when getting on and off the tractor. I would recommend taking a real close look at the steering. All those utility tractors if they had a loader at one time have steering issues which can be difficult to find parts for. I guess if I had to chose between the 2 I would take a 350 but a 300 will certainly work as well.
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