In article , bmeyer@igc.apc.org says...

>I need circular polarizing and UV filters for a new Nikkor lens.
>I'm looking for the best optical quality, price is secondary.
>Should I just go with Nikon, or is there any reason to consider
>B&W or Heliopan?
>I also notice (in the B&H ad) that B&W makes very expensive
>multi-coated versions of these two filters. Are multi-coated
>filters significantly better (for general purpose use)?

I am VERY picky about optical quality, and I have found no
reason to pay more than the price of Hoya filters, even for
critical use (unless Hoya does not make the color I want).
I am not convinced of the need for multicoating (except,
maybe for tele direct-into-the-sun photos with some lenses,
as pointed out by DJ), Hoya's imaginative MC filter ad
"photos" notwithstanding.... Most UV filters do change the
color balance VERY slightly (put one on a sheet of white
paper to get an exaggerated view of the color shift), but
I would not worry too much about it! Polarizers do vary
considerably in color, though, and it may be worth looking
for one that has a color shift to your liking. BTW, Nikkor
(and some other) polarizers are built with larger glass
than the filter mounting size to avoid vignetting wide
angle lenses with the thick-rim filter.
Hope This Helps