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Not sure if your just talking strictly salary, but I see too many people focusing strictly on salary. Be sure to compare benefits as well. I took a pay cut to come to work for my present employer. But I felt that the prospect of job security was better and they offered a much better retirement plan. Which dollar for dollar more than made up for the decrease in salary.
The other thing is if possible negotiate vacation time. If you have been with your present employer for 5 years you are probably getting an added week of vacation. I was able to negotiate for an added week but I still lost a week of vacation. Don't discount the cost of a week or 2 of pay if your vacation time is reduced.
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