Review:
http://reviews.cnet.com/flat-panel-tvs/samsung-ln32c350/4505-6482_7-34001741.html
Related products:
Samsung LN22C350
Below you'll find the settings we found best for viewing the Samsung LN32C350 in a dark room via the HDMI input with a 1080p, film-based source. Your settings may vary depending on source, room conditions, and personal preference. Check out the Picture settings and calibration FAQ for more information.
http://news.cnet.com/8301-17938_105-9996461-1.html
--Picture menu
Mode: Movie
Backlight: 5
Contrast: 77
Brightness: 59
Sharpness: 0
Color: 50
Tint: G50/R50
Advanced settings submenu
Black tone: Off
Dynamic contrast: Off
Gamma: -1
Color space: Auto
White Balance [see below]
10p White Balance: On
Flesh tone: 0
Edge enhancement: Off
White Balance submenu
R-Offset: 25
G-Offset: 24
B-Offset: 31
R-Gain: 25
G-Gain: 23
B-Gain: 18
Picture options submenu
Color tone: Warm2
Size: Screen Fit
Digital Noise Filter: Off
HDMI black level: Normal [grayed out]
Film mode: Off [grayed out]

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic