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Most people that have posted look to be noobs when it comes to HD.

Once you get to 32" you begin to see the pixels from a good distance. 37" is the highest I would purchase a TV in 720p. Starting at 42" 1080p really is noticeably better.

26"-37" get 720p
40" and up 1080p

And you shouldn't be thinking about just today. Think about tomorrow, with more and more content going HD buying a 1080p TV is future proofing yourself so you won't need/want to upgrade in a few years.