As far as I can tell, the main difference is that the P3 is made of aluminum, and the P26 is made of steel. 3 has 100mm travel fork, 26 has 80. Seems like the 3 is geared more for DJ, and the 26 is a little more street oriented. Someone else may know more. Maybe the geo is different or something. Really just seems like it comes down to personal preference and taste more than anything.