It brings out detail in the sky and foreground where normally balancing the exposure would have been difficult. You won't have to go to all of the trouble of an HDR if you own this filter.

I put off buying an ND gratuate filter for a long time. But now that I own one I am dissapointed that I didn't get one sooner. I look back on some pictures that I took and wish I had this filter at that time. I brings out a tremendous amount of detail in skies that normally would have blown out. I won't buy another lens unless I buy a polarizer and a ND Graduate to go with it.