yeah, use the 27 if its longer as it will give you more surface area. are you planning on fish only with live rock or without? if you are going with live rock, you dont need any other biologica filtration, you will just need pumps for circulation. do you have an idea of which fish you want to keep in it, if they are reef compatible, i would personally start a reef tank, you dont have to add coral straight away, you can just have fish and live rock, as most of the fish that are in the right size range for your tank will be reef fish anyway.
Gill
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