Thanks soundman for both of those suggestions. I got a little more info from him today. He has direct afternoon sunlight, so basicly after work (when you watch TV) is direct light. Also hes picking up a PS3, so he wants 1080p as well. So to break it down
Good in direct sunlight
1080p
LCD or Plasma
Around 46"
Around $1500 (probably not over, but I may be able to sway him for the right TV)
Thanks again for all the help, and suggestions. This is the last update of info, so lets find him his first REAL TV. BTW, this is going to replace a 19" apex CRT, and yes that is the biggest TV in the house!!!!!
Sean