Picked this up at Cosco's for a total of $463.00 and can not believe the value! The Vizio M320VT LED LCD HDTV really exceeded my expectations. I have no opinion regarding the audio capabilities of this TV as it's being run silent (audio taken care of in 7.1). The picture however is fantastic-

Got this as my main Christmas present and frankly, the performance was exceptional straight out of the box. I'm using HDMI cables with all my stuff, so that may contribute to the wonderful display, but even on its own, this device has done nothing but impress me. Set up was very simple, taking less than 6 minutes to get it all set up on my dresser. The colors are vivid and the lines are clear and the remote that came with it really adds to the experience. Living in a college dorm, space is a significant constraint, but not with Vizio. Thanks to their super-thin screen, I was able to fit in on top of my dresser, getting around the other clutter that had made the space previously unusable. By far, the best Christmas present I have ever gotten, I plan to have many more happy years with this TV in college and beyond.

This TV is better than I expected. Not only is it easy to set up and hook up to your home theater, but the image is super crisp. It took me a whole 5 minutes to set it up. Plus it has many features that make this item an even better purchase. (Just read the description.). I'm happy!