Mostly it's the intangibles that make the difference for me. The way a Gibson feels vs. an Epiphone, the way it ages (something people tend not to give enough credit to. Gibsons improve with age, Epis, IME, just become old), the nitro finish, the quality of the hardware and pickups...oh, I could go on, but it's not an attempt to convince anyone of anything. I've owned Gibsons and I've owned Epiphones, and played many, many more than I've owned, and my opinions are formed of my own experience. If the main criteria for you is money, then I think you have your answer and the Epiphone will fulfill you. I've never been happy with one long-term, too many deficiencies reveal themselves with time and they simply don't stand up to the inevitable comparison with the Gibson they are based on, but again, that' just been my experience and it's all subjective.