Depends on the quality of picture, sound and connectivity you want, etc.
I looked around for a 32" just before Xmas and went with an LG LH4010 from Richer Sounds @ £430 inc 5yr onsite warranty. Very impressed – more than I expected.
Superb picture with full 1080HD and progressive scan.
Audio decent enough for everyday use but we plug it into the downstairs amp for proper sound.
Loads of connectivity otions; 3 HDMI, PC/VGA, USB (MP3s, photos, etc), component, 2 SCART, headphones.
Freeview.
5 min setup.
Loads of customisation options.
If you're looking to spend upwards of £350/£400 then I would seriously take a look at the LH4010 because you get a lot of kit for your money – and the respected RS warranty.