Our research follows our standard protocols of user and owner reviews as well as hands-on testing. We get some interesting but understandable results.

As brands go, Westinghouse is no newcomer, however only in recent years have they begun visibly touting their own name on products that have been rebranded for different manufacturers. This can be tricky, because of the lack of quality association, so what Westinghouse does here is pack the most features it can into the best price-point. That however, is not always a recipe for success. These LCD TVs are similar in feature and nature, but not quality. The Westinghouse SK-32H520S packs in lots of gadgets for picture enhancement, which actually backfires by providing so much "smoothing" that the high definition characteristics are marred. The picture seems to have a clear, but continuously soft sheen, not quite a blur, but most certainly not the razor-sharp edging of the Toshiba.

For those more demanding of high-definition purity, the 32-inch Toshiba REGZA offer tech with more control and more opportunity for digital growth. Is it worth the extra $200.00? The answer of course depends largely on your intended usage. The Toshiba REGZA offers more connectivity, which can be exceedingly valuable since both of these units are 720p... the reasoning is that you may before long upgrade to true HD at 1080 and your 720p television might be used in another room or with older devices, in that case more options lead to a longer product life.

The build quality is notable on the Toshiba REGZA, with smart design and good finishing lines whereas the Westinghouse SK-32H520S, packs the standard punch with an included stand that might make you order the optional wall mount.

In the purchase phase your considerations might be monetary, but I would urge you to, if possible, view these units in action, if you're not absolute about the details, then you may save $200.00 by choosing the Westinghouse SK-32H520S.