There are calibration discs available for purchase that include lipsync tests, but I prefer to use the free ones.
Here's one I found --- The BBC Audio Sync Test
_HD__BBC_Audio_sync_test.rar (115.42 MB)
From rapidshare:
https://rapidshare.com/#!download|554p6|191483068|_HD__BBC_Audio_sync_test.rar|115418|0|0
The are 2 video files (rar compressed) of the same 1 min. 30 sec. video, one in MKV format and another in TS format. Use it on your media player.
Here's how it looks like:
http://www.youtube.com/watch?v=bCPEidaVzQUThere are 3 components:
1. A travelling bar on the bottom, marked in frames, starting 12 frames before and after the audio clap;
2. Sync Flash Lines on the upper left; and
3. A sync plunger on the upper right.
Frame rate is 25fps; each of the 12 + 12 marks is 1 frame, so 1 mark is 40 milliseconds (1000ms/25 fps).
I made an srt subtitle file so I don't forget:
25fps; 1 frame per mark; 40ms. per mark.
e.g.: 3 = 120ms. (3 x 40ms.)