well mainly the TV will be connected to my computer. I have a GTX280 and it is time to play games on full HD resolution. so full HD is an important requirement of the TV and I am sure that moves plasma aside. Now regarding the fight between LCD and LED, the distance of watching will be about 1.5 meters. for gaming, high refresh rate and low latency times are important too. so, 100HZ and 2ms-5ms would be fine. Dont worry about sound. I have a Creative Titanium Champion Series sound card capable of 7.1, and I have the proper headset for it. Regarding power consumption, I aid the LED cause of its nice low power requirement. For budget, well, I am not very excited in spending 1000+ dollars for a TV. And anyway I can wait till christmas, lots of nice sales on TVs during that time. I found this nice sony 32" LED TV with nice features:
http://www.tigerdirect.com/applications/SearchTools/item-details.asp?EdpNo=6688679&CatId=5988 . I dont know if we have this in Lebanon, have to wait and see khoury home or some place (lol called khoury home, they told me sony doesnt do 32" LED Tvs, I was like: uuh? huh?). Thank you mesa for your "detailed" explanation, but that's exactly what I trying to avoid. The human eye may be deceived by what he sees. I want a TV that looks great and has brilliant display, and not by only judging on the technical specs of the TV, but by also judging on what have you seen. Has anyone of you ever seen an LED and LCD tv of the same size just put side by side and just starred at them for a sec?