I also have a lip synch problem with my Panasonic plasma (7UY), which is most visible with my D* TiVo, although it is also visible with my Samsung T360. The thing is it doesn't happen with all programming even on the same station. For example, I can watch the NBC affiliate from Boston and have absolutely no problem with the programming in the evening. Then the news comes on, and there is a very slight but noticeable issue. Then when Leno comes on, the lip synch is awful. Then I switch to the Providence NBC affiliate, and the picture quality gets worse (because they multicast), but there is absolutely no lip synch issue. Some stations have issues all the time. Last, there is almost never a lip synch issue on SD programming I watch through D*. So, I can't really figure it out. Also, the vast majority of my viewing is done through the plasma's speakers, so a sound delay device would not help me.