At 32" 1080P is a waste of money, you cant see the difference. The conrast ratio and refresh will be the most important factors aside from price. You want to go with the 8 or 6ms models, the 120hz panasonic already mentioned is a great choice. Be careful about the numbers you see in stores though, there are multiple ways to test the contrast ratio, black to black, white to white, grey grey ect. so dont stake too much in the number given. Instead look at the dark areas of the picture and see which one gets blackest while staying clean, IE no popping, pixelization, grain, and which one still shows details of the picture. Samsungs current 42 and 53 models are good choices, as is the panasonic tx700's. Dont get duped into the sharp GP1 's, too much money for too little of an advantage in dark areas. And make sure that where ever you buy has a decent return policy, these tv's look one way on HD and can be either fine or absolutely terrible on SD just have to test it out at home.
