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Note: Only 2 of these left, so if you want one, visit LG 32LH40 32-Inch 1080p 120Hz LCD HDTV, Gloss Black.
Picture quality is amazing.
Compared to the old XBr6 and old samsung, the picture quality is better, brighter, and crisper.
Maybe a conection is wrong (using comcast), but certain chanels look granny. Looking at the store, with the new 32XBR9 and the old 32XBR6, the Sonys looked excellent. Yet, the LG looked just as good if not better.
On the LG web site, it shows an 80,000:1 dynamic ratio with a 2.7ms response time. That is very classy territory.
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The HDMI input with my Comcast DVR (Scientific Atlanta) looks to be the problem. Comcast does not have a problem on another 32 inch television in the house when connected to the same DVR.
Using component inputs between the DVR and the LG, the audio sync problem disappears. On HDMI, the problem returns. (And yes, I use an HDMI 1.3 compatible cable.) Also, over-the-air HDMI stations sync perfectly.
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I got a Samsung B610, which is the “stripped down” version of the B650.
After having the B610 for 2 weeks, I’m very happy so far. Picture quality is better than the LG and I enjoy the adjustable dejudder processing. You can reduce the smoothing effect while preserving anti-blurring properties of the 120Hz refresh rate. The LG 32LH40 does not let you separate these functions.
However, the LG has more picture tweaking features. Video options seemed endless. The Picture quality needs calibration. Other than the audio sync issue, this is a good deal for a decent TV. However, for a few extra bucks you might get more peace of mind with the Samsung.
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Check the firmware version via the “secret” menu. There is a lip sync adjustment that completely fixed the issue!! My set is a 32LH40-UA and this is what I did.
1) press and hold the menu button on the side of the TV then press and hold the menu button on the remote until the display says “Enter Password”
2) enter four zeros from the remote control to get past the password screen (you should now see an “IN START” menu with all kinds of information listed)
4) look at the lower left corner where there should be a numbered menu — menu option 4 should say “System”
5) use the down arrow until the word “System” is highlighted (pressing the number ’4′ will not take you down the menu) and press the enter key (you should now be on the System menu near the middle of the screen)
6) press the down arrow to option 9 “Lip Sync Adjust” and then press the left arrow to adjust the value to zero (mine was set to 20 from the factory)
7) press the return key to get out of the menu and bingo, you’re done!
My software version (top left corner of the “IN START” screen) shows V04.05.00 so I have no idea if this lip sync adjustment exists on older versions or on other model televisions. After adjusteing the setting one more increment past 0 to the maximum setting… wow was the audio was out of sync! The factory setting of 20 drove me crazy but, it could’ve been much worse…
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I’m really happy to have found this setting because the set is very nice and I didn’t want to return or repair it!!! 
Get the LG 32LH40 32-Inch 1080p 120Hz LCD HDTV, Gloss Black, only a few left.
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