Without the opportunity to see the displays side by side, it will be difficult for you to make this decision. FWIW, if I had some extra $ to spend on the Fujitsu, I would not hesitate. The Panny is still very good. The Fujitsu is THAT good. In the end, they will both display video and the screen is flat, etc., etc. If you go and see a Fujitsu in person, I can bet the farm that you will walk away with a sales receipt and an order. To describe it best, it looks smoother and more natural. When you watch it, you find yourself addicted because it's so easy to watch and you "get into" the picture. Again, the Panny is very good. The Fuji is better - if you can afford it, it is a simple decision. If it is stretching your budget, gobble up a Panny. I own neither, but have seen both. I will be buying a 42" soon and originally I was thinking Panny to save some $. After seeing the Fuji, the Panny is off my list (unless I move into my home and have to buy something major!). Yes I'll pay more, but it is my belief that it is worth it.