Philips Magnavox TS3260C 32" TV
For the $ a very good TV with a very good picture and sound.
Impressive and sharp.  I bought this model because of the past reviews on Philips Magnavox by 'Consumer Report' and for the money this is a great 32&quot; TV.  I did not want to spend another $300 plus for great sound so I sought out a television that included all the bells and whistles that this TV has (Surround(tm), SmartSound Plus(tm), dbx(r) hi-fi stereo sound system, bass/treble boost etc.).  The sound is as good as a television gets.  It is especially noticeable when playing DVDs.  The glass flat square picture tube with `SmartPicture' is top quality for this price range.  The down side of Magnavox is the paltry 3 month labor warranty, however they do have a excellent track record for quality and 'CR' rates them in the top three for reliability.  Overall a very good set with a very good picture and very good to excellent sound.