I have the Samsung Samsung 32" LCD HDTV (LN-S3251D. I love it. My big thing is dvd performance and the picture is fantastic w/my up converting sony hd dvd player. Regular programming even looks better than I expected. I have it currently up converting to component through my Outlaw 1070 receiver. I could not be happier. I think if you look around you can find it at the upper end of your price range. I noticed Circuit city has some reviews on it and that set was recently reviewed by some audio/video mag can't remember which. Try googling it and you should find it