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Yes, Samsung and Sony TV are the best in the LCD range. Now, saying they come near plasma is complete nonsense. LCD is still plagued with bad black levels and lots of artifacts, which right away write them off getting near plasma quality. I won't even go into the color range. Even LCD makers say they won't be able to overcome all these problems before several years. The only thing approaching plasma are the latest DLP techno, and they're still far from getting there. I wonder also : are these 32" TV really true 1080p displays ? I thought they couldn't put so much pixels on a screen below 40".