The Samsung has not been discontinued. It has not been out long enough. (It is even being advertised on TV quite a lot, as it is their flagship TV). There is a slight re-designed version available soon, but it is more expensive. The only difference is slightly quicker response times. The LE40 is ace, I purchased it over the Sony after testing both of them with my own equipment. The Sony set was terrible at high def feeds compared to the Samsung. There was pixellation and noise visible, the Samsung, on the other hand, performed flawlessly. (The fact that it was cheaper then the $ony was also a bonus). Money was no obstacle for me, and I went for the best TV. My advice? go for the Samsung, but do try to test both sets and make your own decision.