First of all a brief background leading up to my purchase of the Acer AT3201W 32 LCD. I have been looking for a 32 plus LCD since last November, during which I have read many reviews and comments in this forum, which is why it has taken so long to make a decision. In a way the decision to go for the Acer was a compromise (or so I thought so), as given the choice I would off opted for a 37 1080p panel with 1200:1 CR, 8ms RT, int. Freeview, Card reader, multiple HDMI/DVI inputs etc.. Etc... All for around 2K! As some of you will have concluded I would have been waiting well into next year, so when I saw DABS advertising the Acer for £799 incl. I decided to take a gamble and order as a stop gap. So onto my opinion of the Acer AT3201W: Looks: Very Classy nice Black Bezel frame with Silver speakers and bottom trim, speakers can be unscrewed, very happy score it 9/10 given the price. Connectivity: DVI (HDCP) VGA (D-SUB) Component, Composite, 2 Scart (1xRGB) SVideo, PC Audio Out, Audio Out/In, all cables supplied minus the DVI. I give it 9/10 would of got 10 with HDMI but hey at this price! PQ: I have a very strong Aerial signal as I had one professionally fitted to boost freeview reception, as such Freeview is absolutely superb on this panel, even from 2 metres away, providing its not one of the low bandwidth channels, I expected standard Freeview to look quite poor, I was wrong, believe the Acer must have a superb combi filter built in for cleaning noise on SD broadcasts. The panel is rated 800:1 CR and 12ms RT. Watched the Tennis and no problems with trails etc. DVDs are also superb, even from my cheap Yamada player through the included SCART lead. Sound: Acceptable, the Acer has SRS WOW 10wpc RMS but I have connected to an external Sound System as Im sure most people will do, as I say though it was quite acceptable. HTPC: This is one of the main reasons I wanted a large LCD panel, so I connected my Dell 9300 Laptop which has an external DVI input and an NVIDIA 6800 Go PCI Express Video Card. Now one of the main issues with current panels has been the 1366 x 768 resolution, not being available in the driver configuration, well I have good news, I used the latest NVIDIA Beta drivers, and without any custom resolutions I was able to set the resolution to 1366 x 768, I then connected the Laptop via DVI booted up and hey presto full screen bang on XP desktop, I believe it may be tricking the panel and actually using 1360 x 768, but it was pin sharp and looked DOT to DOT to me. I fired up Far Cry all settings maxed and it predictably looked awesome. Off subject a bit I ordered the Microsoft Elite Bluetooth Mouse and Keyboard at the same time, an equally satisfying buy, as contrary to previous reports it played Far Cry and Half Life 2 fantastic. Connected USB2 Nova-T Freeview box, this looked better than normal freeview, DIVX, XVID where very watchable, and off course the WMV-HD clips from Microsoft looked awesome. Negatives: The Fan noise from the back is Audible, Im hoping that the fan is thermally controlled, as it has been so hot this weekend it would have been spinning at full throttle. I will end this review saying something that Im sure will annoy Philips owners, Im not trying to incite a flame war, but I think the 9986 is arguably the current benchmark for 32 LCD TVs, given the choice between the 9986 and AT3201W I would choose the Acer every time as I believe it has equal PQ and superior HTPC connectivity (well trodden subject) and yes I have viewed a 9986 in the flesh. At £799 it is a steal I would buy another if I had another room large enough.