Summary: I have a 32" Samsung that has an incredible HD picture. The picture adjustment controls are why. I am not a technophile or anything but I have done my fair share of research on LCD HDTV's. I purchased this TV based on reviews I read here and the fact that I could get a 40 inch 1080p 120Hz for under $550. I see why now. The Toshiba does not give you nearly enough picture adjustment settings.