If you haven't heard yet, Toshiba is expanding it 2007 lineup with three different series from entry to midrange, to high-end. While there're very few details on its upcoming premium models, the recently launched X3500E Regzas are breaking new ground at an unprecedented S$4,999 (US$3,288.16) price point. Putting aside the unusually affordable offerings from the Chinese vendors, this is one of the rare gems which pack both a luxurious 46-inch screen and future-proof full-HD resolution. While there are obvious tradeoffs (more on this later), it's definitely an attractive and viable option for budget-conscious HD wannabes.

Pros

This new Regza has overtaken the Philips 47PFL7422 as the new price leader in the large-screen full-HD LCD category. In fact, it's also the most affordable flat-panel TV in the market even if we thrown the S$5,699 (US$3,749.15) Hitachi P50XA01 into the picture. Despite its pocket-friendly pricing, this 46-incher is definitely no pushover when it comes to hard tech specs. Besides a future-proof 1,920 x 1,080-resolution, dynamic contrast here is going at a more-than-respectable 10,000:1 ratio, matched by a competent 500cd/m2 brightness. To top it off, you are guaranteed ghosting-free visuals with a fast 8ms response time coupled with an industry-leading 178-degree viewing angle.

Other enhancements over the previous Regzas include full 1080p input support and Regza Link (HDMI-CEC). Dubbed Native Scan Capture, the 46X3500E is now capable of accepting both standard 1080p50/60 and film-centric 1080p24 signals via HDMI and component-video. You will have access to two of each, though the latter's 24Hz compliancy is tested only on its third-gen HD-DVD players. As for Regza Link, this is currently supported by selected Cosmio laptops with more compatible devices in the pipeline, including its upcoming HD-EP30/35 HD-DVD players.

On the aesthetics front, Toshiba has finally adopted the wildly popular black piano finish for its LCD frame which dominates the front bezel. This sits on a set of streamlined speakers dressed in matching gun-metal hue, running through the entire length of the screen. The entire simple yet attractive 31.6kg ensemble is held upright by a sturdy V-shaped swivel stand. The placements of the onboard TV controls and side A/V inputs are just about right, too. These are stacked on top of one another and mounted on the right, within easy reach for impromptu access.

Cons

Toshiba has addressed many of its past attempts' shortfalls and design deficiency with the new X3500Es. However, to minimize manufacturing cost and to reflect its midrange stature, 100Hz motion enhancement first seen on its WL68-series has been dropped in favor of a plain vanilla Meta Brain Pro engine. It's hard to fault the Japanese company taking into consideration the aggressive pricing. But for sports program aficionados, perhaps its upcoming 100Hz-enabled flagship panels are better alternatives. These are tentatively slated for an early December launch just in time for the traditional holiday festivities.

Bottomline

To sum it up, the Regza 46X3500E is another no-frills LCD TV with a very strong focus on the fundamentals. Although it lacks all the value-added icing, this 46-incher has almost most, if not all, important attributes covered with a relatively pretty face to boot. It's a truly promising set at a hard-to-believe, all-time-low pricing of S$4,999 (US$3,288.16). Interested in reading more on its performance? We have a review unit in our Labs right now undergoing run-in and benchmarking.