Many cheap TVs suffer from a lack of subtlety in their picture processing and this is also the case with the LED40. Upscaling of standard-definition channels is on the rough side, with pictures looking either soft or noisy, depending on how aggressive you are with the sharpness control. While colours are generally quite rich, the TV's contrast performance isn't all that hot, so darker scenes tend to look muddy.
One of the supposed strengths of LED sets is their ability to produce brighter whites and deeper black levels. The backlighting on this TV is very patchy, though. Pictures are noticeably brighter at the corners and edges of the screen than they are in the centre. It can be very distracting, especially if you're watching a Blu-ray movie with black bars at the top and bottom of the screen.
The most troubling problem of all, however, is the 100Hz processing. There seems to be no way of turning it off, even though the effect it produces is terrible. It introduces what can only be described as tearing in the image, whereby parts of the picture randomly seem to lag behind the movement of the rest of the frame.
The set's audio quality isn't much better. The tiny speaker produces really weedy audio that sounds harsh and unnatural. It's hardly capable of troubling the bottom end in movie soundtracks either, and you have to carefully adjust the bass and treble settings to make dialogue sound okay.
Overall, the Kogan Elite LED40 is a missed opportunity. The set has some strong points, such as its low price, slim dimensions and USB recording capability. But its picture and sound quality aren't good enough to make it a genuine bargain.
Edited by Charles Kloet