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CNET did not review the Samsung UNEH5000 series, but we did review a similar product, the UNEH6000 series.
According to Samsung's Web site, the main difference between the two is that the UNEH6000 has a 120Hz refresh rate and slightly better picture quality specifications. Based on our review of the UNEH6000, however, we don't expect those improved specs to make much difference in the overall picture quality of the two TVs -- in other words we expect the UNEH5000 and UNEH6000 to have roughly the same picture quality.
The main benefit imparted by a 120Hz refresh rate is the ability to introduce smoothing (dejudder) in the image. If you don't care about adding smoothing -- we think it creates a distasteful, artificial look -- then you'll probably be less interested in 120Hz. The EH6000's higher refresh rate also leads to an improvement in motion resolution, but this benefit is quite difficult for most viewers to discern. Note that Samsung's literature uses the term "Clear Motion Rate" instead of panel refresh rate, and assigns higher "CMR" numbers to each TV (240 for the EH6000 and 120 for the EH5000), but that's basically marketing bunk.
Speaking of bunk, the EH6000 also has a slightly better contrast ratio, but given its mediocre black-level performance, we don't expect the UNEH5000 to perform much worse. According to Samsung's specifications, the two TVs share largely identical picture quality characteristics otherwise.
The two series also offer different screen sizes. The UNEH5000 series includes a 32- and a 37-inch size, whereas the UNEH6000 series offers larger 60- and 65-inch options.
Otherwise the two series of Samsung LED TVs are largely identical. For more information, check out the full review of the Samsung UNEH6000 series.