The TX-L32E30B's sound is slightly better than that of many 32-inch flat TVs, with a more open mid-range and well controlled - if not particularly extreme - bass and treble extensions.
The set even manages to open its soundstage up a bit to deliver more impact when action scenes kick in. The bass lacks the depth to make the audio truly special, though.
The TX-L32E30B is difficult to judge in value terms. On the one hand, it's a whole £400 cheaper than Panasonic's TX-L32DT30B 3D-capable edge LED TV, so if you're a fan of Panasonic's LCD sets it's much more likely to be something you can afford.
It's also true to say that the TX-L32E30B has a decent feature count for its money, at least in some areas, with its multimedia capabilities being particularly impressive.
However, it also lacks a few features, especially on the calibration side of things that you might expect to see from other brands at this price. And while its pictures are generally good – excellent, with the right source material - they're not good enough to make it a genuine mid-range star.
Ease of use
Aside from the aforementioned difficulties with Viera Connect's interface and a disappointingly drab menu system, the TX-L32E30B is very easy to use.
The remote control has pleasingly large buttons, and a mostly intuitive and thoughtful layout, with only the rather tucked-away main menu button letting the side down.
The onscreen menus are also slightly better organised than previous incarnations and, although they might not be particularly stylish, they are at least easily legible.