There's really nothing to get excited about on this count; thin and weedy, treble detailing is soft and can sound harsh from its down-firing stereo speakers, while bass is both muffled and inconsistent.
It's not a major criticism – we've heard £2,000+ tellies with rubbish sound quality – but you will need something extra (perhaps a soundbar) to make-up for this particular shortcoming.
The use of a Full HD resolution Edge LED panel is laudable on such an affordable TV, but this 40-incher's over ambition proves its undoing; with no Freeview HD tuner its soft and noisy standard definition is left to mare an otherwise sterling hi-def performance with Blu-ray.
It's a shame since the use of a HD-ready panel – almost unheard of these daysm particularly in LCD TVs – would have offered the best of both worlds in playing down the SE40LMNB's innate problems (a lack of upscaling circuitry) and giving HD the chance to shine.
We still feel a HD-ready plasma is the ideal solution at this size and price, but there's no doubting the SE40LMNB's all-round good value reputation.