I think the typical PQ hierarchy puts Fujitsu at the top, Pioneer Elite next, with Panasonic and commercial Pio's as PQ for $ leaders. The Fuji and Pio Elites are in the cost-no-object camp. I had an 42" ED Panny plasma and liked it a lot. I'd second Mainiac's rec to visit http://www.avsforum.com's plasma forum--lots of good tech info and their sponsors typically provide some additional discounting if you go non-brick and mortar.