this is my first hd tv and i must say i am impressed with the picture. i am still waiting for the cable company to deliver my hd cable box so i'll use my experince with the samsung 1080p upscaling dvd player/tv combo. when watching a movie i'm seeing vibrant color and more shades and hues than i could have expected. it's amazing. i'm very pleased. however, the sound is another issue. i can't believe samsung would produce a great tv like this and have such a low quality sound. it's as though the treble is overpowering everything else no matter how you adjust the equalizer. i have the tv in a small room so i cannot justify buying a surround system and i don't believe i should have to with this type of purchase.
in a small room you turn down the volume and the sound gets better. tolerable. for those buyers that have a large room i don't think you'll be satisfied with the sound. i will say that the sound seems to be geared towards voices than anything else. even voices sound tinny and not normal.
i would give this tv a 3 star rating because of the sound but the great picture still makes it a 4 star!
ps. edit update, i went to radio shack and bought a computer three speaker sound system for $52.00. it plugs into the earphone jack. it's great!!! it's leaps and bounds over the tv speakers and a fraction of the cost for a surround speaker system.Get more detail about Samsung LN37A550 37-Inch 1080p LCD HDTV.