We’re all for choice, but Panasonic has way too many TVs.
Surrounding this LCD TV in the Viera range are all kinds of combinations of resolution, panel technology, extra features and size, though it’s the TX-L32S10’s Full HD LCD panel that helps make this an entry-level telly that’s definitely worth considering if you’re on a tight budget.
Part of Panasonic’s Viera S10 series, it has siblings in the form of the 37-inch TX-L37S10 and the 42-inch TX-L42S10 LCD TVs.
So what’s unique about the TX-L32S10? It’s very low priced for a Full HD model from a big brand, that’s for sure. And with a more solid build than most, it certainly feels better value.
Aside from that, it’s the TX-L32S10’s SD card slot that might give it niche appeal. As well as being handy for inspecting digital photos straight out of any camera, the slot also handles SDHC cards that are primarily found in camcorders.
Although it can play home movies as AVC-HD video files straight from a hi-def camcorder, the TX-L32S10 is decidedly low-brow when it comes to digital media. Although its media player can be accessed quickly from its pop-up Viera Tools on-screen menu bar (accessed via the remote), only AVC-HD and JPEG files can be displayed.
There’s no compatibility with DivX movies – as there is on the step-up TX-L32V10 model – and, rather more oddly, no provision for playing MP3s. Aside from its very limited digital media skills, the SD card should also be considered a little limiting, and I’m sure most of us would prefer a standard USB input.

Elsewhere on the TX-L32S10, you could argue that we deserve an LED panel; while it’s certainly not expected at this size or price, it’s something we’ve seen lately from competitors, most notably on Sharp’s 600E Series. Budget LED screens are something that have appeared only very late in 2009; the TX-L32S10 was first announced back in March. Not that Panasonic doesn’t dabble in high-end televisions.
Sitting just above the HD-ready X10 and X15 models, this S10 Series is Panasonic’s entry-level Full HD set. Further up the Viera line-up you’ll find PC networking and 100Hz processing as part of Panasonic’s more powerful Vreal Pro 4 engine, while its high-end NeoPDP plasma TVs promise 2,000,000:1 contrast.
The V10 and the G15 screens feature both internet access to YouTube, Picasa and Eurosport through a Viera Cast online internet portal and (along with the G10 Series) integrated Freesat tuners. In 2010 we expect Panasonic to unveil its ultra-black and bright NeoLCD technology, though it’s doubtful to feature on a 32-incher like the TX-L32S10.
Lastly, although the TX-L32S10 is a cinch to use, the user interface is starting to look a bit dated. These are the same on-screen menus that have graced Panasonic TVs for as long as we can remember, and they now seem tired – especially with the likes of Samsung and, in particular, LG, coming up with some superlative user interfaces recently.

Although the TX-L32S10B can handle 24p playback from Blu-ray, our Oscar-winning test disc Gandhi does include some irritating judder. It’s mainly a problem during slow camera pans across the middle distance, though there’s a jumpiness to moving close-up shots, too.
We also noticed some blur and resolution loss as the population tries to flee the Amritsar massacre show, and without 100Hz processing the TX-L32S10B is helpless to prevent it. Otherwise, the Amritsar scene shows some good work, with strong colours and well-defined edges, though it’s not the most detailed image available at this size.
Although there is the unusual slight bias in the colour palette towards red, it’s barley noticeable and doesn’t hugely detract from an overall realistic reproduction of flesh tones. Banding is also banned from proceedings, with a smooth gradation of colours helping to create a HD picture that’s always watchable.
Its slight lack of sharpness is also evident on another Ben Kingsley movie, Transsiberian on Blu-ray; its fast action, snowy scenes prove a showcase for both the TX-L32S10B’s bright peak whites and cinematic handling of mixed-contrast scenes, though once again some blur takes the edge off the finished image.
Weak contrast levels
However, the TX-L32S10B’s lack of contrast is its main weakness, with a tinge of blue creeping into dark areas, but that doesn’t affect a generally impressive realism to images. Though not as convincing as on higher-end sets in the Viera range, dark areas and colours don’t fade much at all if you watch from the wings rather than head-on.
That said, there is a bluish tinge to dark areas if you watch from the extremities. That may affect gamers, though for anyone with a Xbox 360 or PS3, the TX-L32S10B does seem a good choice. Paired with its Full HD resolution, that wide viewing angle makes it a genuine candidate for gaming nights.
Used with Pro Evolution Soccer 2010 on Xbox 360 the TX-L32S10B creates a smooth and colourful image, but again there’s a jot less visible detail and contrast than on rival sets.
Standard definition on the TX-L32S10B does suffer from some serious scaling issues. Top Gear on BBC2, direct from the TV’s built-in Freeview tuner, reveals lots of artefacting around the presenters in the studio, with ill-defined edges and blocky backgrounds. The panel’s brightness keeps Freeview looking vibrant, but overall, we’ve seen a lot better attempts.
Underwhelming performance
More SD images from our Planet Earth test DVD equals more pictures that underwhelm. Fed from a DVD player via HDMI, the TV’s own scaler doesn’t do a great job, failing at upscaling to any useful degree, though aside from sharpness the varied pictures are watchable.
A mixed bag of pictures, perhaps, but actually the TX-L32S10B’s performance is just above our expectations. Full HD sets regularly have problems with SD sources, and in the absence of Panasonic’s very latest picture processing circuitry, that remains the case here.
Black levels are also lower than we’d like, but alongside strong colours and a wide viewing angle, it’s the TX-L32S10B’s lack of motion blurring that leaves us with a favourable view of this entry-level LCD TV.

While its performance is marginally better than most, the TX-L32S10B’s underslung speakers lack any kind of panache – and certainly nowhere near enough for this to be considered a suitable all-in-one home cinema screen. That’s hardly an unusual criticism of a flatscreen TV these days, yet this one has less of an excuse.
It’s not a super-slim set, yet the designers have failed to exploit its extra girth – the speakers used are as underpowered as you’ll find on skinny sets. Not that Panasonic hasn’t tried to improve things, but some special sound options unfortunately don’t help.
Sound settings
In addition to a standard mode, the TX-L32S10B features V-Audio, which boosts treble detail. It gives a slight lift to dialogue, but it’s far too bright for music and doesn’t exactly restore the rumble to movie soundtracks.
For Panasonic’s attempt to create the illusion of 5.1 cinema, flick on V-Audio Surround using the dedicated button on the remote. Or, rather, don’t. The sought-after 5.1 home cinema effect remains completely absent despite a more 3D feel.
Meanwhile, voices suddenly become bassier and far less prominent in the mix; there may be the odd sound effect or two that seems to come from the side, but the high cost is a mid-range mumble. Movies might be a struggle, but TV is acceptable.
Bottom firing and practically invisible, the TX-L32S10B’s speakers are just about OK for everyday TV viewing duties, but there’s simply not enough width, clarity or bass for anything more demanding.
For those who think sound quality is just as important as pictures and certainly more important than slimness, the TX-L32S10B isn’t the answer. As usual, the solution is to invest in a decent soundbar or, better still, a 5.1 home cinema system.

Tweaking the picture settings won’t take long; rudimentary control for brightness, colour and so on are about all that’s provided. If you do feel robbed of the chance of performing a proper calibration to Hollywood Studio standards, you should already be aiming for something a bit further up the flatscreen food chain.
For the casual user, the lack of tweakable menus is no disaster and elsewhere the simple on-screen menus couldn’t be easier to navigate. Tired, yes, but effective.
From kick-off the TX-L32S10 immediately starts tuning in Freeview TV channels, while kudos for its ease of use goes to the Viera Tools shortcut screen, which pops up ‘widget’ style from the bottom of the screen. Its coloured icons give direct access to pause live TV (if you have a Panasonic Diga recorder attached), Viera Link (to operate a Blu-ray player from the TV’s remote), photo slideshows set to music, or to video stored on an SD Card.
Playback issues
The latter is most disappointing; the TX-L32S10 claims to play movies, though in our tests it didn’t recognise a single file from our cornucopia of MOV, MPEG, DivX, MKV, MP4 and WMV material. Only the AVC-HD format, used on Panasonic’s HD camcorders, is coped with, though for a modern TV not to even play MP3 music is rare.
It’s in sharp contrast to the likes of Samsung and LG, whose similarly priced TVs have advanced media players that deftly can handle music and DivX and even DivX HD video files.
The Viera Image Viewer software is excellent, with one-touch JPEG slideshows that load instantly and play over around 25 seconds of looped music.
Positives
More friendly frippery comes in the form of Viera Link, Panasonic’s attempt to eliminate at least one remote control from your burgeoning collection. If you’ve a Blu-ray player or home cinema system made by Panasonic and (crucially for the latter) connected to this TV via HDMI, the TX-L32S10’s remote can master everything using a single menu on the TV.
Away from such gimmicks, it’s worth noting that the panel inside the TX-L32S10 is a bit special. Called IPS Alpha, it’s a special kind of LCD panel that’s only used in Panasonic TVs. Richer colours, better contrast and a much wider viewing angle than ordinary LCDs; that was the original intention on their inception a few years ago, and the wider viewing angle, in particular, remains a distinct advantage.

A TV in need of a dose more contrast and an overall sharper rendition of Full HD fare would suggest that the TX-L32S10B is a poor-value TV. Although seemingly based on 2008 tech, this Full HD set is now being heavily discounted, so its mixed performance does seem fair value.
In practice the lack of a 100Hz engine – the quality and worth of which is highly changeable between manufacturers – is not what makes the TX-L32S10 an entry-level set. Pictures, for the most part, and clean and free of distracting motion blur, something that together with a wide viewing angle makes the TX-L32S10 a candidate for gamers.
We liked
Although its user interface is rather stale, it’s likely to appeal to non-techies by dint of Viera Tools, a pop-up menu that presents all of its major functions in a clear and easily accessible way. Inputs can also be renamed to make selecting AV inputs easier.
Blu-ray is given a reasonable treatment but it’s games that the TX-L32S10 excels with. Very little motion blur, despite the lack of a 100Hz engine, makes high-octane gaming possible while a wider viewing angle than most LCD TVs means those on the periphery will have a better experience than with other TVs.
We disliked
The remote is more cluttered than other brands, with some functions hidden beyond the reach of a quick glance, and the interface in general needs a refresh. Pictures do lack ultimate sharpness and could do with a jot more contrast. Some LCD TV manufacturers have got rid of the tech’s traditional problems with reproducing black, but such progress is not evident on the TX-L32S10.
Final verdict
If you can find the TX-L32S10 for less than £500, it’s worth considering because at it’s heart this LCD TV is as good as it gets at the entry level. Those after ultimate Full HD detail and deeper, more realistic black levels – or simply a totally dependable all-rounder – should look elsewhere, but if you’re after a cheap flat screen with a built-in Freeview tuner that’s a cinch to use, the TX-L32S10 could just fit your bill.
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