[mobius911]

Never bought or sold through either one, but I've been to R&S and followed the Gooding results. All else being equal I'd go with Gooding, but:

-Gooding may not accept it. They are definitely more up-market and most of their cars are going for north of $500k.
-If they do accept it, it will probably be a no-reserve auction. They don't appear to accept reserves for any cars with an expected price below $300k, from what I've seen.

Not sure what the seller cost is for these two. Your best option is to contact both and figure out costs, then check recent auction results to see what these guys have done with similar cars.

Historically, Gooding has done an excellent job of setting the price range for their cars. I would say they were a bit optimistic at the last Monterey auction, so expect more "realistic" expectation setting for this year's event.