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Pioneer Elite considered the best and it is amazing looking. Panasonic's plasmas are also excellent. Try to look at them side by side. I see little difference with most programs. Pioneer Elite has a separate box with only one cable running to the TV; everything plugs into the box. Top of line Panasonic may have this now, too. Also , consider if you want 1080p; it may only matter with some DVD's now, more in the future.
Another option is DLP, unless you want a slim unit. Samsung and Mitsubishi make excellent units.
Try to look at face details, especially in darkly lit scenes to see if one unit shows more or less detail. Also, look at black levels, but I must say I've seen little difference there. I have noticed that some things that are obviously very white had a yellow tinge on some brands. Some of it is very subjective. It's a big investment; don't be afraid to take your time and study them for a while side by side. Using some of the above criteria, I bought a Panasonic 32 inch LCD over Sharp and Samsung and I love it. When I re-do my den, I'll likely go for the Pioneer Elite to hopefully avoid ANY possible regret.
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