Westinghouse LTV32W3 32-Inch LCD HDTV
Great value
I have had this TV for 3 months with no problems.  For $850 (now lower) you cannot beat it.  HD picture looks great.  As another reviewer wrote, sometimes analog pictures have artifacts.  For me this only occurred with the standard view and when I used the fill mode the artifacts are no longer visible.  The TV speaker is a bit weak so I use extra speakers and a subwoofer.  Overall I am very happy with this TV and think spending 2-3x the price for the Sony equivalent is just not worth it.