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I reviewed LCD 26 and 32in TVs for weeks looking at specs and design and I finally decided on the LG350 for our master bedroom. So far I'm very pleased with my selection. It came down to the Samsung 26"" C450 and this one. For the money and options the LG was a better pick for sure. I must say the sound is by far best on this TV than any other LCD I looked at. The TV turns on quickly (2-3sec) some delay much longer. The blacks are black and the colors look great, even on standard def channels. Some LCDs look horrible on SD channels but not this one. Very pleased with the menu setup and the remote control. The only thing I'll say I don't care for is the picture wizard setup. It's almost easier to just use the standard pre set picture settings and make only minor adjustments to fit your room. The stand swivels smoothly which the Sony and Samsung don't. I also like that it's not a glossy screen with lots of reflections. I see very little blur when viewing fast moving options. You see it, but not like some other 60Hz TVs. So if you are looking for a great LCD for under $380.00. I highly recommend this model. Oh, and don't let anyone tell you any different. If you are looking at 32"" and below. 720p is just as good as any 1080p model in this size range.