Toshiba 27A44 27" TV
Best value, great picture
My 15-year-old set finally blew a gasket and I needed a new set using post-holiday funds (limited!).  On-line research pointed to Toshiba, so I set off on my search with this in mind.  I went to Best Buy and asked the department clerk that if he wanted a new set in the 27\\"+ size with a budget capping at $300, what would he chose?  This set was his answer.  The manufacturer thoughtfully added reinforced hand-slots in the box, offset to balance the weight of the set, so my friend and I had a reasonably easy time hauling this home.  Set up was quick and easy.  The initial video settings made the picture very, very vibrant, but it was easy to tone down.  Skin tones are the best I've ever seen.  The universal remote is sensibly laid out, and I had no problem programming it to control my DVD player, but need to contact the manufacturer, as neither code worked on my cable box, and there is no back up plan in the manual.  The sound is exceptional as this model has 5 watts/channel, where competitors are mostly in the 1.5 area.  I am extremely pleased with this purchase.