The falling prices of LCD TVs have made larger sizes available for prices that would have seemed hard to believe just a few years ago. For entry-level models, the prices might seem too good to be true. The Toshiba Regza 32AV500 is a 32-inch set at a very good price, and believe us... it is actually true.

The 32-inch set is available for just about $750, and can be found online for even less. This makes it a good set for those looking to make the jump to HDTV before the turn-off of the analog signal next February. It does feature an internal built-in ATSC/NTSC/QAM digital tuning, so you'll be able to watch current broadcast TV today, and fully digital TV next year.

Of course this set features multiple inputs, including two HDMI inputs for cable and/or satellite boxes, as well as Blu-ray players and other devices. In addition, the Regza 32AV500 features two ColorStream HD component inputs, as well as front and rear composite and rear S-Video, plus a single PC input. This isn't what we'd consider the best connectivity options that we've seen in this year's models, but for an entry-level set we find this generally acceptable. A third HDMI input would have been welcome, but we'll take what we can get.

Through these inputs you can get your HD sources, and we found this 720p set to do a very good job with HD content. 1080i and 1080p source material is downscaled accordingly, but we liked the overall picture with this set. Generally, we've found Toshiba to tackle standard definition processing fairly well, and given that this is a smaller-sized screen, the results should be adequate. It won't fool you into thinking that standard definition content is actually HD, but it should be passable.

The Toshiba 32AV500 has a good picture, especially for an entry-level model. The black levels weren't quite as deep as we'd prefer, but if you can accept that, this set certainly has a lot of value. Additionally, the DynaLight Dynamic Black Controls help ensure that you can increase the brightness when there is a lot of ambient light in the room.

Design-wise, this 32-inch set is about what you'd expect. It isn't the sleekest or thinnest LCD set out there, but even at four-and-a-half inches deep, it is hard to call this set anything but flat panel. The profile is sleek and while the bezel is a bit on the thick side, we found this set to have a pleasing look. Located below the screen is the speaker bar, which we found to produce adequate sound--especially given that this set will likely be used in a den, bedroom or small living room setup.

For the price, we found this to be quite a nice set, with a few features that make it stand out. This might be Toshiba's entry level model, but it might just feel like first class in your home.

Pros: Good price, dynamic black light controls
Cons: Only two HDMI inputs, black levels not perfect, only 720p resolution

Warranty
1 year, limited