Everybody has their own personal preference but here is the way I have my 46 Sammy setup


Backlight 15
Contrast 90
Brightness 35
Sharpness 20
Color 45
Tint 50/50
Screen 16:9
Dyn Contrast OFF
Black Tone Darkest
Flesh Tone 0
C Space Native
Wh Balance Default
Gamma +1
Exp Pattern OFF
Motion Light OFF
Color Tone Warm 2
Filters OFF
Film Mode OFF
Auto Motion OFF
LED Motion OFF


Eco Solution
Energy Saving OFF
Eco Sensor OFF

Keep in mind these settings are for Directv. My BluRay setting are almost all the same except for a few slight tweeks to the backlight and brightness.