I'd buy Samsung. I've never had a problem with one of their products (unlike Sony, one of which broke on my parents a while back after just a year and change.)

For that size I would look at comparable 720p displays from Sharp, Samsung, or Toshiba. Sony LCD's are nice as well but in that size range it's hardly worth the premium they charge. Specs for brands at that size should be pretty equivalent, it would mainly come down to price. I've purchased a AQUOS (42") and Philips (32") in the last year and have been happy with both purchases.

I don't know how soon you're looking at getting this TV but 32" models seem to go on sale a lot around black friday. I got the Philips last year for $379. They are selling right now on Bestbuy for $699

Im in the same boat as you Kazadoom. Im also thinking about purchasing a 32 inch lcd but after hours of research I can tell you avoid sharp!!! Almost every model has banding issues. Get sony or samsung but I am going to get the new panasonic 42" plasma

check
http://www.avsforum.com/avs-vb/showthread.php?t=752597&page=60
and look at the image posted by jeffyjaixx the picture on the plasma rocks! The model im thinking of getting is 300 dollars more then the sharp aquos

 Not to try and digress too much but on a whole as an Electronics manufacturer, going off stuff I own from them I'd say their product quality has dropped bigtime in recent years. Not related to TV's I know but I can say right now they make pretty awful DVD recorders lol.

I'd be wary of Philips anyway.  

That's exactly right. Toshiba Regza with Dynalight. Those are the best LCD's. Dunno what's available in the 32 in area, but you can pay 999 bucks and get a 42 inch LCD that is freakin' amazing for gaming at the price you pay, 1080P, 3 HDMI inputs. I am probably gonna buy one myself soon, those are the best choice, honestly, with Sony or Sammy, your gonna overpay, but your gonna get a top of the line TV, but Regza is almost as good, better in some ways, and much, much cheaper. Can't go wrong.