From Brock in North Dakota:
I had been planning on getting the Brunton 20-60x spotting scope since I have Brunton 8.5x Epoch binoculars. However, after researching spotting scopes online and reading reviews, especially Cornell University's Ornithilogical Lab's 2008 spotting scope review I opted for theKowa with the 20-60x zoom lens.
Yes, the Kowa is expensive, but you get what you pay for. Before dark one day I sighted the Kowa in on a pine tree sapling a couple hundred yards away. When it got too dark to see it with the naked eye it was still easily seen through the Kowa and it was bright enough that I could almost count the needles if I had been so inclined. Distant birds are brought in close with feather colors easily discerned.
Having two wheels for adjusting focus, one coarse and one fine, is very handy. When zooming from 20x to higher powers, very little adjustment is needed for the focus. One minor quibble which is probably endemic to all zoom lenses is at powers above 40x it is difficult to adjust the focus that last little bit for the sharpest view. But you can focus it sufficiently for all practical purposes.
Bottom line, if you want the best and can afford it, the Kowa is one spotting scope that you must consider.