I'm really stunned that the Sony KDL32P3020 is the 32 inch of the year. It's a good set but for similar money you could get the KDL32S3000 or the KDL 32T3000 ( the T is Exclusive to Sony Centres). the Panasonic is a really good set but I'm a Sony fan. That being the case I would reccomend the KDL32D3000. It accepts 1080P (by Downscaling), 24FPS, S-Force Surround (if you have an actual surround sound then disregard this feature) 10bit panel and has 100Hz. It is more money but you have 3 HDMI's, 8000:1 Contrast Ratio (As oppossed to the P's 6000:1) Live Color Creation as well.