Samsung LN-R328W 32-Inch Widescreen HDTV-Ready Flat-Panel LCD TV
Great Picture, Great Sound!
I had originaly gone the cheap route buying a Westinghouse 27\\" LCD.  I was so dissapointed by the terrible black levels that I was ready to give up on LCD's altoghether.  Then I came across this gem from Samsung.  I hooked it up and after adjusting the picture and sound to my taste was blown away.  The black levels are fantastic on this set.  I use the dynamic mode on picture with dynamic contrast and the blacks are just that...black.  The sound is also very good on this set if you understand how to set the levels.  I maxed out the bass and adjusted everything through the equalizer and menus.  The sound is very good for an LCD type display.  I am thrilled with this set and know now not to go with something just because its cheaper.  You can find very good deals on this LCD just shop around.  Buy online to avoid the in state sales tax.  Enjoy.