This 32 “ HDTV offers a ton of shine, while fitting perfectly with any environment. It ‘a sport Wide Color Enhancer 2 technology and SRS TruSurround HD, and complies with ENERGY STAR. Equipped with two HDMI inputs, component-video, a headphone jack, and even a PC input, the LN32B360 is a compact home theater experience waiting to happen.This 32-inch LCD TV enhances the details and adds realism to everything you watch. The 30,000:1 contrast ratio and a sharpness of the picture response time of 8ms greatly enhances the action scenes. You can also enjoy the colors more brilliant, with wide color enhancer. SAMSUNG LCD TV offers innovative features that greatly enhance the home entertainment experience.

Terrific TV at a great price
This is my 3d Samsung, and at this point I would buy no other brand. The picture is crisp and clear, and the sound is as good as my 46" Samsung. The menu system and remote are superior to even my older Samsung units.
Terrific product at a great price - way-to-go Samsung and Amazon!

Good Value
I've had this for 3 months now and love it for the price. I would recommend to anyone looking for a reasonbly priced HD TV (I paid 0, looks like thats not available anymore). I also have a SONY XBR 46" in 1060 which naturally has a more crisp picture, but this 720 is quite crisp for the price. Easy to setup too.

Samsung LN32B360 32-Inch 720p LCD HDTV
This was not the 32 inch that I wanted but by a convenient event I got it. After setting it up and watching it for a few week now, I am not sorry. The picture quality using standard definition connections is amazing almost HD quality. The color is brilliant,The blacks are black and the whites white. There is no fading from side viewing and the sound is above average. The one draw back here is the number of available standard definition connections the set have. 1 component and 1 composite. There is no S-video. This I find is room for improvement because if you have more than 2 older pieces of audio video equipment then you need to purchase a multimedia scaler or something like that to use them with this TV.
That aside the TV is a really great purchase for a small room like a bedroom or small family room. 4 stars and not 5 because It should have had another 1 or 2 standard def connections. If that's not a problem for you, then this is a splendid deal for the money. You will be very pleased.

I am very happy with this TV
I bought this to put in my bedroom. I don't like watching TV in bed, but my wife does. Since it is a bedroom TV, I didn't want to spend the money for the newest technology, and it is a very good value for what you get. The picture is very clear, the sound was surprisingly good (I never use built-in speakers before... I love my B&Ws in the family room), but if I had to do it over again, I'd get a slightly bigger screen. It's just a tad small for the distance we have it from our bed, which is about 12 feet from our heads to the screen.

Samsung LN32B360 32-Inch LCD TV Review
This is the TV to buy if you want one this size. Don't buy a cheaper or more expensive TV. This one is cheap but looks and sounds expensive.
Dynamic contrast ratio of 30,000:1
Contrast and brightness levels achieve new heights in this LCD TV. Watch movies and shows come to life with more detail in dark scenes or very bright. Enjoy a more realistic, sharper picture quality that’s sure to attract his attention.
Built-In Digital Tuner
All Samsung LCD HDTV has an integrated digital tuner. So if you are watching over-the-air HD broadcasts or connect to digital cable / satellite service, Samsung has got you covered.
SRS TruSurround XT HD
Samsung TV have a large audio technology – speakers deliver more, virtual surround-sound listening experience that brings your HDTV experience to another level.
8ms response
One of the most important features for an LCD panel is the pixel response time. Response time refers to the amount of time it takes a pixel to “refresh” itself, to go from being active to being inactive, (ready to be reactivated). The lower the milliseconds, the faster the response time. A very fast 8ms response time virtually eliminates any blurring and you smooth motion action scenes.
By B. Hoak
This is a new model (on March 2009), and has just released version ‘B’ of the popular, to judge by many reviews, Samsung version ‘A’ 32-inch TV. I wanted a TV with excellent value for a 32-inch TV with a good 720p picture and sound. The picture is really great and looks good the standard setting is truly breathtaking setting with dynamic (if the room is quite clear), and the shop seemed a bit ‘better then Sony Bravia S-Series KDL-32S5100 32-inch 1080p LCD HDTV, Black even if television is a 1080p. I did a visual comparison of the two for a while ‘in store, because I was trying to go 1080p but couldnt justify this picture because it seemed even better to 720p. If I could, I would go for the Sony BRAVIA XBR KDL-32xbr9 32-Inch 1080p 120Hz LCD HDTV that gave the best, even if for a 32-inch overall.
720p vs. 1080p:
I could not understand why a 1080p TV could make the difference with this size of TV, since I sit about nine feet away and at that distance I do not think you could tell – at least the PC input is small enough and sharp enough I can read web pages comfortably from the sofa, but if it were a little too small / retail. I do not think I would have used more detail of 720p unless I did not want to see the content of the web page on the screen and is preparing to sit about 4 feet away. The TV has exactly the same resolution asToshiba Satellite U305-S2804 13.3-inch Laptop (Intel Core 2 Duo T5450 Processor, 2 GB RAM, 160 GB Hard Drive, Vista Premium), which is what I have connected the PC and seems identical to that screen. Moreover, most inputs to my Hi Def TV are not more than 720p anyway. I think that one over the station air is 1080i.
Standard DIF Input Handling:
For the 480i or standard input to a final resolution of the screen is not wide, like those of my cable box that runs it very well. However, I have a Digital Cable (QIP6416 Verizon-2) with an HDMI component,, SVideo and RCA, even if the signal I get is standard definition. I did not want to use an HDMI port on the TV so I tried to connect the component, but the color did not work. This is a problem with the cable box, not the TV. I had to use the HDMI in the end, because there is s-video (a little negative for this TV) and did not want to use the RCA. On the positive side, this TV has a very broad approach called fit / move a bit ‘streaches and magnifies the image 4 / 3 to fit the widescreen 16 / 9. The move comes into play if you have a channel that has a scrolling text that becomes cut down, so you can move the picture a bit ‘(which chops off the top more, but something has to be compressed by somewhere).
Shines with HD inputs:
When I connected the component connections to a HD upscaling DVD player Samsung DVD-HD860 Up-Converting DVD Playerthough it worked perfectly with the connection component. My beloved Digital Video Player Roku Roku box using the HDMI connector 2, which looks great, and the terrestrial antenna CLEARSTREAM2 Antenna brings more free HD over the air about 20 HD channels. All sources HD (laptop, antenna, roku, DVD upscaling) really shine. The sound is good and I do not feel the need to obtain add sound home theater because I did not turn the TV on loud. I think one extra HDMI connection would have been nice, especially because there was no S-video, but I still give the TV 5 stars because it is a new model and is therefore far-sighted.
By James Wright (NYC)
I have a great need for a new television, and decided on a whim to head to Best Buy and see what was available. I was not shopping for the tv in about 7 years, and from what I remembered that was when plasma were amazing, but all up cost of $ 4,000, and the LCD as a technology just was not there yet. To my amazement the TV in the store, even those well below $ 1000, everything seemed great. I solved this TV after the confrontation, without end, 32 inches in other models from Sony, Toshiba and LG. The Samsung had the best clarity, depth and color. For only $ 550, this TV is beautiful … Standard cable looks good, sounds great DVD, and HD is simply amazing. After initially thought I wanted a HD 1080p, 720p, I realized that in this dimension, not only does not matter, and not worth the extra money. In all honesty, I felt like the 1080p in this television image size is a bit ‘too strong, a bit’ too bright and a bit ‘too clear … makes almost everything look like a cartoon or video game. In the end, really you can not beat this television … internal speakers sound great, looks damn sexy in every room, and the picture quality makes you wonder why you paid so little …
By A. StJohn (Arlington, VA)
Very similar to many other customers who bought the Samsung 32 “LCD TV Serie B, I, too, has done much research before buying this television. After going to Target, Walmart, BestBuy, and various online stores, I decided to buy the Samsung after many comparisons, and for only $ 499.99 at BestBuy.
Between price, brand, and overall quality you can expect from Samsung, has just made sense to buy this TV to Sony. This TV was purchased with the intention of not spending more than $ 500 and have it perform at least above average for my bedroom.
While watching television comparable, the Samsung had a picture AMAZING. E ‘was exceptionally clear and very clean, new and expensive looking. The options are exactly what I wanted: PC input, 2 HDMI inputs and multiple component inputs. E ‘was 720P, but after talking with many owners and do more and more research, not only not worth the money to buy a 1080p TV ($ 700 +) when it is not able to tell a real difference below 40 “TV set – this is a fact GUARANTEED!
By Yllabian Space Guppy(Pennsylvania – USA)
… except when possible, connect the set via an HDMI cable (even if you only have standard cable) as the image significantly improved. Initially I used coaxial cable, but was not satisfied with the quality of the image. Then I tried the component connections, as I had a series of new cable parts on hand and while the best picture, was not so much. I asked advice from CNET and El Cheapo bought an HDMI cable from Ebay ($ 4.15 shipped!) And then the set then came to life. The picture quality is very good right now. BTW: do not spend more than $ 5 to ship an HDMI cable, you’re wasting your money (look on Amazon and eBay – are a ton out there).
We had the set for a couple of weeks and now are enjoying the free space in the family room that the old 26 “set and the stand old CRT TV that he used to sit on busy (the Samsung is mounted on the wall). I see Amazon has set in now $ 399 with free shipping, but when we are the Black Friday weekend, Best Buy has the best price I found at $ 377. My only gripe so far with the purchase from Amazon it takes them several days to get the order out the door.