If you look on Samsung's website, they post a matrix of their various models of LCD TVs. The 550 series sits in the middle of the pack.

As you step up through the numbered series, the dynamic contrast ratio increases and features are added like 120Hz refresh rate or Samsung Apps. And of course, the price elevates.

The LN32C550 is on the cusp of the transition to the higher end features. For example, it is the top of the 60Hz models and it's the first series to include an Ethernet port, which allows you to access music, photo and movie files from your home network.

Though with this TV, Samsung does not offer their Apps, like Netflix and Flickr. You will have to jump to the 120Hz 560 series to experience the Samsung Apps.

Stripping away all these tech terms, simply the LN32C550 is a solid performing basic TV with not a lot of frills. It would make a fine second TV, perhaps for the bedroom.

Then again, at 32", this 1080p LCD TV could be a more than adequate first TV. If you wanted to partake in Internet streaming content, you could always pair it with a Blu-ray player or media player that offers those providers.

(Editor's note: Samsung makes three other sizes of this C550 model, the 37" LN55C550, the 40" LN40C550, the 46" LN46C550. Since their specifications are similar, this review can be applied to all four.)

Our Star Ratings

Performance: 3.5

Both video and audio performance were solid, not outstanding but very good. The TV toils to render the finest gradations and the speakers strain to reproduce the higher registers - not home theater quality but more than dandy for sports.

Features: 3.5

Samsung has differentiated the C550 series in their lineup by omitting their Samsung Apps of Internet streaming content like YouTube and Pandora. Of course, if you have a Blu-ray player that furnishes those providers, then you are set. Otherwise, the LN32C550 offers all the features that you would expect for a TV in its price range.

Ease of Use: 4.5

With its limited feature set, this TV is easy to setup and use. If you do wish to access your home network, you will need to deal with that process. But Samsung provides good instructions to help you navigate all of the TV's offerings.

Value: 4.0

The retail price of $699 for this 60Hz 32" TV strikes me as a little steep for a feature-pared CCFL backlit LCD TV. I am finding that the Street price is about $100 less, which makes the LN32C550 more competitive. If during this holiday shopping season, you see it drop even lower, then we are talking real value for a solid performer.

Star Ratings Description

Ratings are relative to when the review was written. The obvious example is Value, what you could purchase for $2000 two years ago or even two months ago would seem like a bad value for that price now. We have given only a precious few 5 Star ratings, which we reserve for truly outstanding accomplishment.

If you are getting the impression that the LN32C550 is a standard television, then you are correct. Though the Samsung designers have added a couple of flourishes, mostly notably their trademark Touch of Color.

The glossy black inch and a half bezel is accented by a thin clear border with a black edge that outlines the TV. On the bottom, the bezel is tinted dark red, with a more pronounced bright red stripe at the lower edge.

This touch may sound a bit garish, but unless the TV is lit from the front, the color is very subtle. In fact, with the lighting in this room, I can't see it at all.

The LN32C550, with its traditional CCFL backlight, is not the slimmest Jim on the block. Though at less than 27 pounds (with the stand), it is easy to lug from room to room.

Since the TV swivels on its stand, you have some flexibility on where you can locate it. Which is helpful because the screen does washout a bit when you are looking at it off angle.

The display's anti-glare feature does a good job of minimizing reflections from bright lights.

The connections for the TV are split between two panels on the back. The smaller convenience panel inset on the right edge supplies one HDMI input, one Composite Video In (with a matching stereo Audio In), and one USB port for uploading JPEG photos, MP3 songs, and videos in various formats including DivX.

The larger panel faces back on the right and provides three more HDMI inputs (with one stereo minijack Audio In, which is shared with the PC in), two Component Video Ins (with matching stereo Audio Ins), one VGA PC input, two Audio Outs (one digital optical SPDIF and one analog stereo minijack), another USB port, and a LAN port. An Ex-Link connector is included for Service use only.

The one RF antenna connector links to integrated ATSC/QAM tuners. Since the tuner system is Clear QAM compatible, you can attach your cable TV signal directly into the RF connector and tune in unscrambled cable stations.

With the proper antenna and the ATSC tuner, you will be able to watch digital signals broadcast over the air.

The LAN port connects the TV through an Ethernet wire to your home network. Or you can buy a Samsung wireless adapter that attaches to either one of the TV's USB ports.

Samsung has limited this netwoking feature to simply accessing files on your PC. They do not provide Internet apps on the LN32C550.

I find that this is an odd parsing of features. I understand the concept of doling out certain upgrades at differing price points. And I might be a wee more sympathetic if the photo viewer interface was more robust.

If you simply want to play music or photos on this TV, you could just load the files on to a USB drive and plug it into one of the two ports.

But if you are going to the hassle of running an Ethernet cable or buying a wireless adapter, you can get a little more bang for your effort. Samsung's Media Play feature not only can find files on your PC's hard drive, it can also search any connected DLNA media device for content to playback.

It will even find media servers like PlayOn (from MediaMall Technologies, a life time subscription is $39.95), that I have loaded on my computer. Through PlayOn, I can access my Hulu account and stream TV programs through my computer and onto the TV.

PlayOn also gives me access to Netflix, ESPN.com, YouTube and Pandora. To be clear, PlayOn is not part of the Samsung package of providers.

This TV does supply Picture-in-Picture, though it seems like an afterthought. Like most TVs with PIP, you are limited in your picture combinations. One of the sources always must be from the internal TV tuner. For example, you cannot pair two HDMI sources.

In addition, the TV signal is relegated to the small inset window - really small on this 32" display. You cannot switch it to the larger display. There isn't even a dedicated PIP button on the remote.

The buttons on the long boxy remote are big and the labels are easy to see. If you are in the dark, you can turn on and off the remote's backlight with the yellow Lightbulb button at the top.

For the most part, the manual is well-written and informative. Coupled with the onscreen guides and captions, Samsung makes navigating this TV almost painless.

On May 1, 2010, the EPA implemented Version 4.1 of the ENERGY STAR Program Requirements for TVs. They are now publishing a list of TVs that that meet this stricter standard. (You can find it here.)

The Samsung LN32C550 is not on the list and I'm not sure why since the 37" model is there and Samsung seems to indicate that all of the C550 models meet the Energy Star guidelines.

Samsung provides a few energy saving options that can be found in the Picture menu under Eco Solutions. My favorite is called Energy Savings, which adjusts the brightness of the TV - reduce brightness, use less power.

It has four settings, Low, Medium, High and Picture Off. It's this latter one, Picture Off that I find valuable. For many TVs, if you want to playback only audio, you still have to power on the display, which is extremely wasteful. If you are listening to your MP3s or Pandora radio, use the Picture Off setting.

To calibrate the TV, we use two discs, the Blu-ray version of the Digital Video Essentials DVD called HD Basics and the Spears & Munsil High Definition Benchmark Blu-ray DVD. We are playing the DVDs on the Sony BDP-S570 Blu-ray player connected to the HDTV with an HDMI cable.

We use the test patterns to adjust black level, white level, and color bias. The player is set to output a 1080p signal, which is the native resolution of the LN32C550.

Samsung provides four Picture Modes: Dynamic, Standard, Natural and Movie. Before I write about my usual setup procedure, let me repeat what I have stated in other recent reviews of Samsung TVs.

A Samsung technical representative told me that the, "Movie mode is geared towards providing the most accurate image. The Warm2 color tone is calibrated to be closest to D6500, the most accurate color temp."

I have found that on Samsung TVs, the Movie default is indeed a great choice. Therefore, if you wish to short circuit setting up the picture, pick Movie and dance away.

Of course, some of you might think that Movie is a tad subdued for your eyes. If so, you can cycle through the other choices. Though I'll say that if you prefer Dynamic, you will not like the settings that I ended up with.

To assist you with adjusting Color (Saturation) and Tint (Hue), you will find an invaluable feature called RGB Only Mode, in the Picture Menu, under Advanced Settings.

If you ever have tussled with the Red, Green and Blue filter card that comes in DVDs like Digital Video Essentials, then you will appreciate the RGB Only Mode. Basically, you simulate a Blue filter by turning on Blue only in this control panel.

Actually, this method of isolating Red, Green and Blue is more accurate than with a filter card because of the way that modern displays reproduce colors. Therefore use the RGB Only mode when you are feeding the TV a Color Bar test pattern.

With that said, I decided to choose the Standard Picture mode and work through the test patterns.

Before I began, I went into the Advanced Settings menu and turned off options like Black Tone, Dynamic Contrast, Shadow Detail, Gamma, Flesh Tone and Edge Enhancement.

Next, I return to the basic Picture menu. I work in a controlled lighting environment and therefore I set the Backlight to 14. Brightness was 46, Color was lowered to 34, Contrast to 70 and Tint stayed at 50.

If Sharpness was set above 20 (out of 100), I noticed edginess. I left it at 20.

Please realize that my settings reflect my particular setup and yours may vary.

Not surprisingly, when I switched between these settings and the Movie mode default, I noticed very little difference in the picture.

With this foundation established, you can revisit the Advanced Settings and experiment with the choices one at a time.

Play a couple of your favorite DVDs and see how changing something like Dynamic Contrast effects the picture.

Since the LN32C550 is a 60Hz display, you can be thankful that we don't need to discuss interpolation and judder controls that become an issue with a 120Hz TV.

If you decide to hook your TV into your home network, you will need to deal with that setup, but Samsung does a decent job of walking you through the process.

The Samsung LN32C550 is what it is, a solid performing 60Hz LCD. Its picture quality looks perfectly fine from a normal viewing distance. If you sneak up too close, you might notice a quiver here or there.

But really, if you are that discriminating of a viewer, then be prepared to open your wallet for a higher tech TV.

This 1080p HDTV would not be my choice for the centerpiece of my home theater, but I would be tickled to have it hanging in my bedroom.

And the Samsung engineers have succeeded in squeezing out respectable sound quality from the pair of integrated 10W speakers, which is important for a TV this size. I can imagine that often the LN32C550 will be installed standalone, without the support of a separate soundbar or speaker system.

Of course, I always suggest a dedicated sound system. But Samsung has provided enough tweaks in the Sound menu, like a five band graphic equalizer and Virtual Surround, to massage the audio well enough for everyday use.

With the Samsung LN32C550, you get what you paid for, a well performing 60Hz LCD TV. It doesn't have the flash of a 3D LED model, but it doesn't require the cash either.