I would appreciate recommendations for a 46" LCD flat panel.
I was looking at a Samsung LNT4671 (1080P) and it looked pretty good. Does the refresh of 120 HZ matter that much?
The LNT4671 is a very nice set, but that shiny screen is very reflective. In my opinion it is still inferior compared to good plasmas, including Samsung's own plasmas, especially considering the price premium.
According to most professional reviews I have read, the 120Hz refresh rate isn't really all that perceptable. I certainly didn't notice anything special about any of the 120Hz sets I have looked at either. It seems to be more of a marketing gimmick than a significant technical breakthrough.
To help with selection you need to identify your ambient lighting characteristics, the seating distance, the viewing angles from the main seating area, your most frequently used sources for viewing on this TV, and budget.
Other sets to consider;
Samsung FP-T5084, 50" 1080p Plasma
Panasonic TH-50PZ700U, 50" 1080p Plasma
Sony XBR4 - 46" 1080p LCD