There are many LCD TV manufacturers out there.... IMHO, the difference in terms of the panel is basically the hard panel LCD will minimise the reflection and also increase the angle of viewing. Other than that, I think it's similar to soft panel. LG, Philips, Samsung and Sony... these are the only brands mentioned by the forumers. Why? Because the electrical departments in Singapore feature all these brands... Based from my knowledge gathered from the sales personnels from Harvey, Best, Courts and also the Internet. The makers for LCD panel are not that many. LG is big player. Same goes with Samsung and Philips. Sony, Toshiba and some other brands got their LCD panel probably from the same LCD manufacturer. ie. Sony from Samsung. Now, these LCD TV manufacturers have to be different from one another. So, what constitute the difference is the LCD colour processor (engine). That makes the different. You can have the same LCD panel but the processing engine of the LCD TV is what will make the manufacturer stands out from the rest. just my 2 cents....