Samsung LN-S4095D 40-Inch 1080p LCD HDTV
Solid LCD Performer
Got this a week or so ago for a great price through Amazon and one of its partners.  The picture quality is fantastic in both HD and SD.  I've been really impressed with how it handles SD, especially since a lot of HD TVs make it look like crap.<br /><br />The HDTV is drop dead gorgeous, especially after tweaking the picture settings with Avia.  The TV offers tons of inputs as well as 1080p over component and HDMI.  Not a big deal for some, but the flexibility is nice to have.