While its performance is marginally better than most, the TX-L32S10B's underslung speakers lack any kind of panache – and certainly nowhere near enough for this to be considered a suitable all-in-one home cinema screen. That's hardly an unusual criticism of a flatscreen TV these days, yet this one has less of an excuse.
It's not a super-slim set, yet the designers have failed to exploit its extra girth – the speakers used are as underpowered as you'll find on skinny sets. Not that Panasonic hasn't tried to improve things, but some special sound options unfortunately don't help.
In addition to a standard mode, the TX-L32S10B features V-Audio, which boosts treble detail. It gives a slight lift to dialogue, but it's far too bright for music and doesn't exactly restore the rumble to movie soundtracks.
For Panasonic's attempt to create the illusion of 5.1 cinema, flick on V-Audio Surround using the dedicated button on the remote. Or, rather, don't. The sought-after 5.1 home cinema effect remains completely absent despite a more 3D feel.
Meanwhile, voices suddenly become bassier and far less prominent in the mix; there may be the odd sound effect or two that seems to come from the side, but the high cost is a mid-range mumble. Movies might be a struggle, but TV is acceptable.
Bottom firing and practically invisible, the TX-L32S10B's speakers are just about OK for everyday TV viewing duties, but there's simply not enough width, clarity or bass for anything more demanding.
For those who think sound quality is just as important as pictures and certainly more important than slimness, the TX-L32S10B isn't the answer. As usual, the solution is to invest in a decent soundbar or, better still, a 5.1 home cinema system.