Pros: Menu system, picture quality (for 720p sets), numerous picture adjustments, low price, reliable brand
Cons: Not full HDTV (1080i) resolution
I bought this 32" Panasonic Viera TC-L32C3 TV to replace an older 27" CRT (tube) TV that I bought second-hand from a friend back in 2004. Panasonic was having a Black Friday sale on their website, so I was able to get this TV for under $300 with free shipping, which was a really great price.
Since I'm more of a budget-conscious consumer, I decided to buy the 720p set rather than opt for the more expensive 1080 version. I use the set with HD cable, and I'm happy with the picture quality I receive with 720 and 1080 broadcasts. I will say that channels that are broadcast in 420p (such as TV Land), may appear a little grainy, but there are relatively few channels still broadcasting in that format. I also use this TV to view DVD movies, and I'm happy with the picture quality there as well. I don't own a Blu Ray player, so I can't comment on how this TV would work with that type of equipment. If you own or are planning to buy a Blu Ray player, I would suspect that a full HD (1080i) TV would give you a sharper picture than this 720p set.
The TV menu is well executed and easy to navigate through. Initial setup of the TV is a breeze. All connections on the back of the TV are clearly labeled. There are also buttons on the right side of the TV for power, channels and volume, though I find myself not using these at all and making all of my choices through the remote. The remote itself is also well laid-out, with large easy to read buttons. My only criticism of the remote is that none of the buttons are illuminated or glow in the dark, which makes it difficult to read them in low light conditions.
I'm not sure why another reviewer stated that he found colors on this TV to be unnatural. There are so many tweaks that can be made to the picture through the TV's menu system, that anyone should be able to adjust the picture to their liking. Basic picture adjustments available include backlight, contrast, brightness, color level, tint, sharpness, color temperature, video noise reduction and aspect adjustments. The TV also has a feature to match the brightness of the screen to the level of lighting in the room. They call this feature "C.A.T.S.". It can be turned on or off. Advanced picture settings let you make adjustments to the 3D Y/C filter, color matrix, MPEG noise reduction, black level, and 3:2 pulldown. There are several picture mode choices available also, including standard, cinema, game, custom and vivid.
I find the sound quality to be adequate for normal TV viewing. I don't think that any flat screen TV is going to be able to give you excellent sound, simply because of the small size of the speakers that must be used to fit into the limited depth of this type of TV. If you are going to use this TV to watch concerts on DVD or movies that feature a lot of music are louder noises, you will want to use an external sound system for best performance.
All in all, I'd say this Panasonic Viera 32" TV is a great, feature-laden TV for anyone who is looking for a quality TV at a reasonable price and doesn't mind not having the full 1080i resolution of higher priced TVs.