For one thing, 12k gross income with no summer teaching option is just not enough to live in the Vegas area. Rent, food, utilities, incidentals, etc - and you're talking about the most basic, pauper life. And while in and of itself that isn't a reason to decline admission, I've been having second thoughts about the whole Ph.D. thing for quite some time now. My only other admit this season was UGA, which was approximately the same 12k for teaching 3 classes per year (which would be easier to manage in Athens, GA than Las Vegas). I've been in school for 6 straight years now - I'm finishing up my M.A. at UB - so I honestly think I need a little time off to regain some perspective. I'm more than a little burnt out at the moment, and I don't want to go somewhere far away on a pittance if I'm not absolutely sure I'm doing this. So as of yesterday I turned down both offers and am taking at least 2 years off.