The sony is not the same LCD technology as the samsung but a different technology similar to their Qualia flagship. I've seen them both. Both are very good. I believe the sony has better contrast. Your picture quality will most likely be more dependent on your source than which ever of these two sets you get. I personally like the sony and am waiting to get it at a more reasonable price (approx $2800-3000) than the $3600-4000 they go for at most authorized dealers.