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The Samsung LT-P326W provides top-notch controls for handling different types of content. Besides numerous color temperature choices, and preset audio and video modes, the set has Samsung's Digital Natural Image engine, which automatically enhances color, contrast, and detail.

You can tweak images by adjusting the individual red, green, and blue levels; the set's My Color Control function provides predefined and customizable settings. Applying the settings is easy and intuitive; they appear in three categories (Skin Tone, Green Grass, and Blue Sky). Other pluses: a control to match screen brightness to ambient light conditions, and HDMI input (for receiving both audio and video signals through one cable).

Unfortunately, this 32-inch LCD's performance scores tended to be average.

The LT-P326W's pair of two-way stereo speakers (10 watts each) and SRS TruSurround XT performed well in a small room during concerts and movies, but in a bigger area we'd want more power. The included six-band sound equalizer and subwoofer frequency controls go beyond what most competing sets provide.

The LT-P326W comes with an easy-to-use menu and universal remote, extensive documentation (including lengthy troubleshooting help), and generous technical support from Samsung.

Upshot: Good controls and high marks for ease of use raise this model above other TVs with similarly middling picture quality.

Richard Jantz