After searching for an affordable 32" HD (1080p) TV for quite sometime, I finally found this one at Walmart.com. The price was slightly above my limit, but I decided to give it a shot, since it was the lowest priced 1080p 32" set I had found up to now. Walmart had it to me in no time via site to store free shipping, and it was quite easy to set up. I didn't even look at the manual. Bottom line, the picture is stunningly sharp, the colors are vibrant, and the sound is quite good from the built in speakers. The room I have this set in does not offer the space for a 5.1 speaker system; that will have to come later. The Toshiba's gray and black scale look quite good to me; my Blu ray disks look almost like 3D. Upscaling shows some sawtooth edge distortion, but color and detail are good. There is a bit of motion blur; this is not a 120HZ set. However, it has not diminished my expectations. The remote is OK, but must be held; trying to push its buttons as it rests on a flat surface doesn't work well due to its rounded lower edges. There are plenty of inputs; 4 HDMI and just about every other type, including for a computer. This LCD set does not seem affected as badly by off angle viewing as others I have seen. All in all, I am very satisfied with this purchase, and with the service from Walmart.
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