hi kevb , the reviews of the g10 are positive regarding sd , dont forget with freesat you get itv and bbc hd also , theres some decent stuff on them , including , champions league , fa cup , world cup , wimbledon , golf .. and programmes like dragons den , planet earth , various other nature programmes and quite a few movies on itv hd now too , i havnt seen a g10 and a 37inch panny side by side , but i doubt there would be much in the difference in sd , if any , and the g10 wins in every other area , for £200 more you would be silly not to go for it ...