If you value quality over price, the LC-32D40U might be the 32-inch LCD for you: PC Magazine raves about the quality of this $1200 HDTV which they found to be much better than a number of similarly-priced models:

With a great picture, good-sounding speakers, and a stylish design, the LC-32D40U is a treat for the senses.

Sharp LC-32D40U [PC Mag]