I agree with AVFan -- we recently went out to purchase a 42-inch plasma for a viewing distance of about 7 feet. Looked at Pioneer Elite 940HD (720p) and the 1080p 50-inch Pioneer Elite plasma, both with a Blu-Ray feed. Three of us could not see a difference, and the salesman indicated he wouldn't move to 1080p until larger screens became available (or unless he was sitting really close to monitor). We went with the 940HD after looking at it and a bunch of LCDs (including the Sony XBR 2).