the philips has a bit better picture (sammy finishes last among the major lcd's for picture quality) philips is one of 2 companies making the whole lcd set (sharp is the only other all others use one of their panels, and some like sony just rebadge the whole set) toshiba is another very good brand, avoid the korean based companies they have lower quality (lg is a pos on the best day) I have been selling and repairing lcd sets for a long time now (we sold them before they were really for home use)