There is virtually no difference. It's not until you pass 40" that the difference becomes evident. The only reason the manufacturers are making 1080p 32" and 26" televisions is because some people are convinced they have to have 1080p to have a good picture. The only people who will tell you otherwise are dishonest people who just want a quick sale, and people who are the target audience for these products. In fact, the Panasonic representative was just at our store today, and the last time he was here we were discussing this subject and he agreed that there's no difference.