It depends on how lowly. For example, I would never think it would be worth it to be a secretary at Google over a programmer somewhere else. However, coming i

It depends on how lowly. For example, I would never think it would be worth it to be a secretary at Google over a programmer somewhere else. However, coming in as a regular developer when you've normally had senior or lead roles is fine. People do it and if asked about it later they will understand why you took that step, in order to get experience within that company. Most of all, talk to the people giving you the offer. Make it clear that in a career sense this is a step down but you are considering it because that's how much you want to work for the company. Ask specifically what the growth path is or growth opportunities are for you there. I wouldn't expect them to make any guarantees but you can phrase it as: if I were to perform exceptional, then... You just want to make sure they know they aren't hiring a low level code monkey who will be happy doing the same thing 5 years later.