Which job to take?
jamess: I'd go for the IBM position, regardless of which pays more. For one thing, the advantage of working at a large established company is they'll teach you how to write software. There are a truly vast number of things about writing software professionally that a CS degree doesn't prepare you for.You could do a lot worse than spending a couple of years at IBM. If your alternative is a web development company, you'll almost certainly be doing more interesting work there.