Panasonic TC-L32U3 32-inch LCD TV review
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The Panasonic TC-L32U3 is an entry level LCD TV that Panasonic introduced this year. The key features are IPS panel, 20,000:1 dynamic contrast ratio, VIERA Image Viewer and VIERA Link. The L32U3 does not have Internet TV.
There is no detailed review on L32U3, but the televisioninfo.com did review the L42U30, a closed related model. The L32U3 is very similar with the L42U30 except the refresh rate: L42U30 has 120Hz and the L32U3 has 60Hz.
According to this review, the L42U30 has a larger viewing angle. However, the black levels are quite lighter even comparing with last year models such as Sony 40EX400. Therefore, the TC-L32U3 seems not a good buy for the price unless you need a larger viewing angle or you get a great deal on it.

