Howstuffworks.com described the Sony KDL-32S3000 as a set that has a sharp picture, is very good at standard-definition video processing, and even offers a few extra special features that one normally does not find on entry-level models. As this is a 32-inch set, which would be good for an office, den, or perhaps a bedroom model, the 720p resolution will still be fine. If multiple HDMI inputs are required, the KDL-32S3000 features just two in the rear of the set. Fortunately, the set has numerous other connectivity options, including two component video inputs, one S-Video input and three composite video inputs. The set does feature a headphone output, which is always a nice feature to include. Users seem to enjoy the results with the BRAVIA Engine video processing system and the Live Color Creation, which delivers a smooth picture with very vibrant colors. Users also like how the sets twin speakers handled the audio, and this includes the virtual Dolby Digital and S-FORCE Front Surround Sound, which can emulate the multi-channel experience This model will be perfectly adequate primarily for watching HD content over-the-air, or from a cable/satellite step top box but not for full HD with Blu-ray or HD-DVD. Users were disappointed that this model fails to offer nearly the level of picture controls as some of the other models. This set lacks the style and flash of some of the competing models, with a black bezel that is far from the thinnest around. So, with those mixed opinions on this set, it is really up to the users whether or not to take this set, depending on what they really need.