Seagull, Yamaha, Takamine...all decent.  Taylor....mo' betta' than all of 'em.  If you can get an entry level Taylor, go for it, especially at that price; you won't be dissapointed.  Just make sure somebody sets up the action for you so it plays comfortably for your fingers.    The quality of workmanship and the sound is just unbelievable for a mass produced guitar.