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Chrizum said:
To be honest, I don't see the appeal of a 40 inch+ size TV unless you have a VERY big living room and all the money in the world. I own a 32" TV and I don't see the use of having a larger TV.

 I mostly agree, but I think 40'' or 42'' is still reasonable for widescreen TVs. Not sure what kind of TV you have, but 32'' is/was a pretty common size for 4:3 SDTVs. When you take widescreen into account, you need about a 40'' widescreen to equal the height of a 32'' standard TV since TVs are measured on the diagonal. Upgrading from a 32'' SDTV to a 32'' HDTV will actually get you a smaller picture for non-widescreen content. So 40'' isn't all that huge by HDTV standards (though still on the bigger side of things).