"LCD is coming into its own as a home theater technology, priming itself to challenge plasma and DLP in the larger screen sizes. Until recently, technology and size limitations have caused us to approach LCD as a second-room technology, but you can't ignore the roar of the masses, who are buying more LCD TVs than ever before, especially in the 32- to 42-inch screen sizes. Rather than focus on a certain screen size for this Face Off, I decided to select products based on price, since that's still one of the primary issues with larger-screen LCDs. What can $3,000 to $3,500 get you in an LCD? If you want to stick with the big names in the business, it can get you a new 37-inch Sharp, 40-inch Sony, or 32-inch Hitachi—all HDTVs with built-in tuners and HDMI connectivity. In all fairness, it can get you a 37-inch Hitachi (the 37HDL52), but we chose to include the higher-end 32HLX61 because it utilizes Hitachi's new Advanced Super In-Plane Switching (AS-IPS) technology."Very cool article, nice read. The author did not seemed to be biased at all, something that happens frequently in face-offs like these. Plus there is that additional price factor baked into the review so it makes it more realistic, IMHO.