Hockey playoffs and basketball playoffs are in full gear and nothing makes me appreciate the Sony 40XBR2 more than watching exciting playoff sports in HIGH DEFINITION! Size definitely does matter and although I only have 40 inches of pure bliss, it’s enough for me because my living room is small. How big should you go? I guess that depends on how much your wallet can handle. It also depends on the size of the room that is the biggest factor is the determination of screen size. The accepted rule is to gauge how far you sit away from the screen. Screen size in inches multiplied by two = ideal distance. For example, if you are planning on sitting in your comfy coach that’s 8 feet away from the flat-screen, purchase a 46” HDTV. (46 inches x 2) = 92 inches which is approximately 8 feet. Like all technology, the prices have dropped tremendously since Christmas. The 40XBR2 was selling for $3800 cnd at all the retailers I was able to bring the price down to $3189 by threatening to not leave the store and pout. The salesman finally agreed on the price but insisted that I buy a $400 extended warranty. I insisted that I could use the $400 on Xbox 360 system so he gave up on the up-sell. J Fast forward five months and it’s advertised for $2999 now! You can easily negotiate that price down further. The question is whether it’s worth the wait to save a few bucks. I have enjoyed countless hours of Jack Bauer on 24, The Office, and professional sports already and it’s a small premium to pay for years for my coach-potatoe addiction.