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The TX-L32E30B uses very similar panel technology to the flagship TX-L32DT30B and the lack of 3D playback is unlikely to be a disaster for most people after a 32-inch TV.
Likely to be of much more interest to a 32-inch buyer are multimedia features, and here the TX-L32E30B is right up to scratch, thanks to its DLNA capabilities, USB recording/playback, and Viera Connect online service.
The TX-L32E30B is also a substantial step forward aesthetically for Panasonic, thanks to its slinky profile, impressive build quality and cute finish, complete with a dash of metallic grey in the centre of the bottom edge.
There are many things to admire about its pictures, not least the way it sidesteps those two common edge-LED issues of limited viewing angles and inconsistent backlighting. Colours look warm and movie-friendly and motion clarity is outstanding with IFC engaged.
However, IFC can cause a few problems and without it motion is merely passable. The set's black level response is a little average too, and finally it would have been nice if there were a few more calibration tools to play with.
The TX-L32E30B is much easier on the eye than most previous Panasonic mid-range sets, and is better built than similarly specified models from other brands.
Its pictures are naturally coloured and sharp and its multimedia options are extensive and, for the most part, well thought-out. Plus, you can watch the set from a wider angle than most LCD models before the picture quality reduces badly.
Black levels are rather average and, while IFC boosts motion clarity, it isn't without side effects. It's a shame, too, that the TX-L32E30B doesn't have more picture calibration tools, and £50-£100 off its price wouldn't be a bad thing either.
Finally, it's possible the Viera Connect interface might become a bit cumbersome as the service's content levels increase.
Cutting-edge technology, in the form of Panasonic's Viera Connect online platform, a new faster-responding panel design and an effective edge LED lighting system that helps enable intermittently outstanding pictures are set against awkward contrast levels, a few motion flaws and a lack of serious calibration tools to make the TX-L32E30B a good, rather than great mid-range 32-inch TV.
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John has been writing about home entertainment technology for more than two decades - an especially impressive feat considering he still claims to only be 35 years old (yeah, right). In that time he’s reviewed hundreds if not thousands of TVs, projectors and speakers, and spent frankly far too long sitting by himself in a dark room.