Yes, I agree with the other reviews so far that the 32-inch Samsung is simply the best TV of its size. Did extensive side-by-side viewings before buying it, and it worked and looked perfect right out of the box.

Speaking of "right out of the box," why doesn't Amazon mention the outstanding delivery service by Pilot Freight? The unit was promised in four days, they called and asked if they could deliver it in three. They had two people bring it in, unpack it and set it up, plug the set into the cable box and plug the DVD player into the set, turn everything on and verify that it all worked. They showed me how to use the control, cleaned up everything and removed all of the packing and clutter. Great job, far better than expected. Both the set and the unexpected white glove delivery service are superb.

This 32" Samsung has a strong presentation in vivid colors and true blacks. It replaces a 32" 720p Westinghouse and while it has served well the side by side comparison of the two prove to be little challenge for the elegant touch of color. I always manage to be demoing theses things on Sunday and the sport of golf is always a good barometer to test the color rendering of a TV.
Realistic green grass, accurate flesh tones and beautiful deep blue skies, a great example of color spread with no bleed over. I use the Dark Knight to test the blacks and the TV did a good job of presenting the different depths of black and where you might find a Sony blending the blacks together you can see separation of images giving depth to scenes in a very dark movie.
The one complaint might be that this TV isn't 1080p but I have to tell you the difference between 720p and 1080p at the 32" size is not going to be that noticeable. Don't let that be a factor in your purchasing this TV. At one time I would go straight to the Sony brand and buy without hesitation, but Samsung not only offers a better product but also a greater value for the price.

Very impressed with my new Samsung LN32B460. very easy to set up with the on screen plug and play setup.Bought this tv for my bedroom looks great with the sleek design and appereance.The contrast is unreal life like picture.Can't beat the price of 599.00 plus free shipping and no TAX!!!Fast delivery ordered on 04-19-09 recieved it on 04-22-09.Highly recommend the Samsung LN32B460 32-Inch 720p LCD HDTV