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I have to tell you Samsung LCD's are among the best. I own a Sonyand a Samsung 32" and I see no difference except the Sony handles SDTV better(but not digital just standard cable they're pretty equal on picture otherwise) and the Samsung is a little cheaper(like 200-300$ cheaper) I'd recommend a Samsung 100% I'm sorry I'm not a big Sony fan even in their consumer electronics, they do tend to be better but not enough so to warrant their costs.

What room are you looking to buy for is it a bed room? What are the dimensions of the room and how far do you normally sit from the TV? Perhaps I can help you find a good deal, if you like just send me a private message with the details and I'll see what I can find for you.