Para maiba naman^
I used to have these units.
Right now, I think they are priced within the budget prescribed above.
Panasonic 32LE8 (Not sure if this is still available)
Pro's
+Very good black levels
+Very good viewing angles because of the IPS panel
+Good cable picture definition
Con's
-"Grainy" Blu-Ray playback
-Limited picture settings
Toshiba 32CV500
Pro's
+Very good default picture settings
+Very good "Dynamic" picture definition (Soft to the eye)
+1080p capable
+Good stock sound
Con's
-Fair viewing angle
-Slow 9ms pixel response rate
There we go a few models that are now being offered under the 30k mark