questionsare the super bowl tv sales usually any good?

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Vizio makes a nice TV and Amazon usually puts them up on good sale prices.

I recently purchased a 55" Phillips 120Hz Smart TV for $600. It looks amazing and now that I know about the "Soap Opera Effect" I love the TV. I'm not sure I can recommend other Phillips as this is the first one I've had but so far so good.

BTW I have a 42" PLASMA Panasonic that Ive had forever (well 2008) that's still doing great. I've got it up for sale currently on Craigslist.

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Conventional deal wisdom says that January February timeframe are the best time to buy a TV right around or after CES which was last week as they are now moving all the old inventory to make room for new. This applies to most electronics

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I say there's no reason to exclude smart TV's or 3D. If you can save money by taking a feature you'll never use, you should go for it. Especially with 3D. At least in the recent past, the newest and highest quality panels were 3D panels. I can maybe understand Smart TV's being excluded on the basis of software stability, but I don't think that will come into play if you aren't using it. Plus, it requires a heftier CPU than a non-smart TV, so menu navigation should be a little quicker as an extra benefit.

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I love my 60" Sharp. Bright picture, very good for brighter rooms.

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@nmchapma: If by 'soap opera effect' you mean turning on the anti-judder feature, I totally agree. I set my Samsung to the maximum anti-judder level and left it there.

It goes by a different name for each manufacturer, though. Here's an abridged list from http://en.wikipedia.org/wiki/Motion_interpolation#HDTV

The commercial name given to motion interpolation technology varies across manufacturers, as does its implementation.

Hitachi – Reel120
Insignia – DCM Plus, for Digital Clear Motion 120 Hz, or Insignia Motion 120Hz
LG – TruMotion
Panasonic – Intelligent Frame Creation (IFC) 24p Smooth Film (24p material only)
Philips – HD Digital Natural Motion,Perfect Motion Rate
Samsung – Auto Motion Plus, Clear Motion Rate (PAL video system), Clear Motion Rate (NTSC video system)
Sharp – Fine Motion Enhanced, AquoMotion, AquoMotion Pro
Sony – MotionFlow 100 Hz, 100 Hz PRO (XBR series, Australia)
Toshiba – ClearScan
Vizio – SmoothMotion

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I just posted this deal on a 39" for $199.99. It is a refurb with a rebate so if you hate those then it's not for you. Their products are square trade eligible.
http://deals.woot.com/deals/details/1891aef6-b2e2-42a0-b06c-4e5761b2f40a/coby-led-39hdtv-1080p-169-3x-hdmi-with-hdcp-refurbished

Tigerdirect has a bunch of TVs on sale. That's where my friend and I always get our TVs. We are lucky enough to have a B&M store here.

Here's a new, no rebate 32" for $260
http://www.tigerdirect.com/applications/searchtools/item-Details.asp?EdpNo=3853195&sku=S222-3240&SRCCODE=WEM3976C&cm_mmc=email-_-Main-_-WEM3976-_-tigeremail3976&utm_source=EML&utm_medium=main&utm_campaign=WEM3976&cm_lm=moondrake@sbcglobal.net

You should look at craigslist for your area. A lot of people upgrade TVs at Christmas and are looking to sell their previous ones about now.

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I'd avoid Westinghouse. They're a very entry level brand targeted towards price-conscious shoppers. Not to say you need to spend a fortune, but Westinghouse is a bargain WalMart brand. Never been impressed with anything they make.

The best bang for the buck you'll probably find is going to be Vizio. A few years ago, everyone shopped the three S's. Sony, Samsung or Sharp. Now LG makes some mean sets. And Vizio, surprisingly, isn't too bad either. Vizio's will likely be priced lower than any of the other mentioned.