Do you need HDTV? If so the best value would be the 32" Samsung for $900 at Costco. Even with the compromised setup at Costco, the resolution and true whites surpass the Sony or Pana HDTVs at $1500. Or if you do not mind the scan lines, I think you can find a 36" non HDTV Sony or Pana. If you watch primarily movies you should get a good rear projection widescreen, like a 42" Toshiba Cinema Series for around the same price.