Westinghouse Digital has a history of crafting flat-panel HDTVs that provide a good balance of features and performance at a tempting price. The SK-32H540S ($649 list), the company’s latest 32-inch LCD HDTV, delivers on quality when it comes to upconverted content from standard-definition video sources. Its performance with high-def video, however, leaves much to be desired.

Westinghouse has wisely ignored the industry’s penchant for highly reflective gloss-finished bezels and has given the TV’s frame a dark matte finish that minimizes distracting reflections. The Westinghouse’s 10W stereo speakers, which are concealed in the lower bezel, provide ample, distortion-free sound at a volume suitable for midsize to large rooms. The set’s matte-finish table stand requires assembly, but nothing too challenging. Westinghouse even provides the screwdriver. With its stand attached, the SK-32H540S measures 24 by 31.5 by 7.9 inches (HWD) and weighs 30.2 pounds.

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