if you already have a receiver, then buy the polk 5.1 thats on Amazon.com for 259.99. If you dont have a receiver, well... you need to save up some more money because your not going to get anything you are going to be happy with for that price.
Its the 52" and get it, I dont think you'll be dissapointed. Just make sure to turn down the backlight on it, otherwise it tends to cloud a little in the corners.
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