Hello Sam -
Samsung's best 32" LCD is the LN-T3253. (It's currently the highest rated 32" LCD TV on CNET.) The LN-T3242 is the step down model. That's still a good TV but if you are looking for the best, the 3253 is our best model. Below is the link to the CNET review.
I work for Samsung so my opinion is bias but these forums are filled with people who can help you compare these two TVs.
Good luck with your HD shopping.
I wanted some feedback for a 32" LCD TV-any advise? I am looking for the best...Thanks!