Head over to the excellent HDTVTEST.COM for a fascinating review of the new Sammy M86. Concludes it's the best 40" LCD out there. Samsung? The best? Who'd have thought it? And now we hear that Sammy will be introducing a full range of 1080p24, 100/120hz, LED backlit screens later this year. With full control over all aspects of the picture (like M86). I'm a Sony owner but I really think that when Sammy announced that they want to be top dog for LCD's they REALLY meant it. Good for them. I won't be upgrading 'til I've seen these sets.