The "B" series is the 2009 product, and the "C" Series in the 2010 model. The LA model is the backlit LCD, and the UA model is the EdgeLit LCD.
Was there a specific comparison you were considering?
I'm a new member to this forum & from India. I want to buy a 40" LCD TV and I'm in a dilemma whether to go for LA40C650L1M or UA40B7000..... very much confused. Pls guide me please...