As someone who currently works in a smaller hospital, I would vote for the smaller hospital (as long as working in the ER and all that comes with it is one of your goals). I have worked in a hospital that was working toward magnet and understand the dynamics of both scenarios. The smaller hospitals usually provide more support, encouragement, and a broader range of experiences than the larger hospitals do. At larger hospitals, your more of just a number. As a new nurse, you will be in a more nurturing environment in the smaller hospital which in turn will help you become a better nurse. Money isn't everything at this point. A good learning environment with co-workers who will support and help you grow is...Just my opinion. Good luck with whatever you choose and congratulations!!