Toshiba makes some good TVs for the money. I bought a 42" Toshiba LCD earlier this year, which was the replacement for a model that Consumer Reports listed as a "Best Buy" (meaning, it was a good set at a good price). It isn't the best of the best, but it cost very little more than off brand sets, and is better than some of the pricier models from other manufacturers. I think if you are not wanting to blow vast amounts of money on a set, and want something reliable and that will give a good picture, Toshiba is hard to beat.
But, as MDS said, it depends on the particular model in question. However, as a general rule, I think Toshiba makes a good set for the money.