By no means am I an expert, but I found this on the Consumer Report's website. It's the top rated 32" TV that they have tested. I got a 55" Samsung from Newegg last year. It was a top rated Consumer Reports TV. I love it...well I did.
When I moved last summer, the 55" would not fit into my living room so I had to switch it for my parent's Sony 42" Sony Bravia, I like the Samsung better. The remote on the Sony sucks immensely. My brother whines that the sound is not great on the Samsung, but it was never a concern for me. I miss my Samsung
Reviews & Recommended - Panasonic Viera TC-L32C12
This 32-inch 720p (1366x768 ) LCD from Panasonic's entry-level C12 series offers a compelling combination of very good overall picture quality, an extremely wide horizontal viewing angle--among the best we've seen--and a relatively low price. It only has two HDMI inputs, which could be an issue if you have lots of source component that will be connected directly to the TV.
Very good HD and standard-definition picture quality. It did an excellent job displaying the finest detail in top-quality HD content. Color accuracy was excellent. Excellent, smooth reproduction of scenes with subtly shaded light-to-dark areas, such as a sky during sunset. Very good film-mode operation (3:2 pulldown) effectively minimized jagged edges -- "jaggies" -- on our 1080i HD movie content. Our 1080i HD and 480i SD video clips with motion detail (de-interlacing test) looked very good with just a hint of visible jaggies. Viewing angle was fairly wide -- the picture didn't change much as we moved off from dead center. Sound was good, fine for typical TV programming.
Contrast was a bit weak, giving images a flatter, less dynamic appearance. Brightness level was only fair, dimmer than most, best-suited for a darker room. Black levels were only fair -- black areas of the image were too bright; darker scenes looked unnaturally illuminated and lacking in contrast, giving images a flatter, less dynamic appearance. For SD, edges of objects in the image stood out a little too much because of slight edge enhancement. Lacks USB port, separate RGB level adjustments, and "No Signal" indicator. Failed to accept a 1080/24p signal via HDMI, though only certain Blu-ray movie buffs might care.
About This Brand
Panasonic is the market leader in plasma TVs, with an extensive line of sets ranging from 42 inches to 58 inches. Plasma sets are usually competitively priced and are widely available, including at Costco. The company also offers an assortment of LCD TVs. Its apparent strategy is to offer LCDs in smaller (37 inches or less) screen sizes that won't compete with its plasma TV lines. Panasonic also sells 3LCD front projectors.