Originally posted by victormeldrew Focusing Screen has several options for most of the Pentax bodies. Most people seem to get on fine with them.
The thing to bear in mind with any of these focusing screens is that you might need shims to get them positioned such that they match the point at which the lens is accurately focused. So far as I'm aware, they don't come with these shims (the one I bought some time ago didn't). As such, whilst you might be lucky and not need any shims, there's a possibility that a little DIY will be required.
The biggest issue with a third-party focusing screen - especially the split-prism type - is that it'll affect your camera's metering. It'll be reasonably accurate much of the time for matrix metering (with some adjustment), somewhat less accurate for centre-weighted, and absolutely useless for spot metering.
I'd also say that if you're shooting with fast aperture lenses and want near-perfect focusing, given today's high-resolution sensors, you may well a third-party focusing screen to be quite limited in accuracy compared to Live View focusing. They can work quite well, but it takes technique and a little luck to get the focus absolutely spot-on.