I think it really depends on how much you want to spend on peace of mind. Generally, warranty companies aren't trying to do you any favors -- they sell them at the prices they do because on average, it makes them money. Which kind of means that statistically speaking, you're losing money by buying the warranty.

On the other hand... the warranty price tends to just depend on the price of the set, not the brand, or past history of the brand, so you may "luck out", so to speak, if you buy a troublesome make/model. But Samsung isn't really like that (at least I hope!).

So I guess the bottom line is... you'll likely not need to use the warranty. But if you have a major problem with the set, it'll likely not be cost-effective to fix it without the warranty.

Here's another thought -- how much do you think you'll be able to buy a similar TV for in 2 years? I'd wager it would be a couple hundred less than what you'd have to pay now... so that diminishes the value of the warranty a bit.

Another thing to check is whether any of your credit cards will extend the manufacturer's warranty automatically for free (some cards do, like Amex or the higher-end Visa/Mastercards).

But then you also have to think, how much is peace of mind worth to you? Maybe it's worth $5/month to ensure that you'll never have unexpected repair costs, maybe it's not.

For what it's worth, I bought an extended warranty for my 46" LCD not because I expect it to break, but just because I wanted the peace of mind. I probably wouldn't bother on a 32" LCD, because the price of the warranty is pretty high relative to the price of the LCD, and you'll probably want to upgrade in a few years anyway Happy.