I looked at these and liked the Panasonic because of the price. The Sharp looked better but was quite a bit more expensive. However, I would look at the new Westinghouse 32" which I believe BestBuy will have for sale on May 15. It was way cheaper than either and I thought looked as good or better than the Sharp. My only caveat on the Panasonic was I wasn't so sure it was so good on fast moving things (blurring). These observations are only from store viewing.