I have read that the smaller Samsung's are not as good as the larger 40" and up versions. They apparently have some visual artifacts. That being said, I would still suggest getting one as they look pretty good to my eyes and they are cheaper than the supposed better alternatives in Sony/Panasonic.
I have also read that Vizio is a reasonably good LCD for the price paid.
As I mentioned during my quest for a flat panel TV, a person could go crazy searching for the best TV as they all seem to have their detractors.
