After looking at about 50 (literally) different Flat-TV's, and originally wanting to go with a Plasma, I narrowed the choice to a 37-inch LCD from Viewsonic, a 42-inch LCD from Philips, and two 40-inch Samsung LCD units. Consideration was made for size, picture quality, design and style, features, overall research and brand reputation/reviews, value, bang-for-the-buck and more. Say what you will about Plasma, and they are beautiful, I've seen too many red-glow, distorted and burned pictures, and the last straw was a brand new floor model that had already gone bad in 2-weeks at a local store. LCD it is then--I purchased the Viewsonic at Costco, only to receive a unit with a defective tuner, back to the store for a full refund--no worries. As I'm strolling through the aisles of another establishment, I come across a vision of beauty, she looks amazingly like Liberace's reincarnated baby-grand piano. She is brilliant in her little black dress, even standing next to the costliest supermodels from Pioneer and Sony--in fact, she may be more beautiful. The Samsung LNS4051D they tell me. Samsung name, 2 HDMI inputs, 4000:1 contrast ratio, PIP, you know the rest...and stunning good looks to boot! But the cost was too high. A few clicks later, I find her on Amazon for my target price, including shipping...S-O-O-O-L-D, says I!! Return policy is a bit harsh, but delivery was on-time, and price was unbeatable. Well done Amazon.

Panasonic may hold a slight edge in overall picture quality, but Samsung is the world's largest producer of LCD screens, and they can be quite proud of this unit.

A few areas for improvement--not even the most beautiful of ladies is perfect--blacks still need work, which is what keeps it from being the best-of-the-best, the remote needs work (don't they all), and once hung on the wall, the connections are nearly impossible to access, due to the back, rather than side connecting style.

Flat HDTV prices are slated to continue falling over the summer, and will then flatten out--if you are lucky, you might just be able to snag a date with one of these hot little numbers, before they're all spoken for.