The 40LE700E's audio probably actually falls somewhere between the three and four-star levels, but given the TV's value for a 40-inch LED TV, we've felt generous and rounded it up to the four level.
On the plus side, it's capable of revealing quite a lot of detail in a mix, and distributes this detail quite widely around your room.
The problems are familiar ones with flat TVs: a somewhat cramped mid range that sounds dense and muddy when pushed hard by an action scene, and a lack of bass response.
The 40LE700E is, to date, the cheapest 100Hz 40-42" direct LED TV on the market, and so almost by default it has to rate as good value.
Especially as it delivers the main black level benefit of direct LED technology.
However, you don't really need to spend all that much more to get yourself a slice of Samsung's edge LED action, which might not quite match the Sharp on black level, but comfortably outguns it on motion handling, making its pictures overall more natural to watch.