The festive season has begun. Diwali is round the corner, indicating it's shopping time! Lists are being made, profits booked, and research is underway. But amidst all the euphoria it’s important that a reasonable budget is maintained. And so, the first 'holiday article' that we’ve put together for you is about a home theater system that can be yours for as little as Rs 50,000.

The products mentioned here are the optimal choices available in the market. Most are new releases while some are hallowed classics. There are even cheaper alternatives, but trust me, quality is of utmost importance in the realm of an HT system – your eyes and ears cannot be fooled beyond a point.

The best prices are mainly sourced from retailers such as Sumaria and Vijay Sales, and of course the companies themselves. Gray market prices might be slightly lower, but I don’t recommend taking that angle for something like an HT system.

Flat screen TV – Samsung LA26R71B
Rs 32,000

In this category you can expect a 26-incher at the max, so your choice trickles down considerably. There is a 32-incher available for 39 K, but I omitted it as the sound system would then have to be compromised.

Before going on to describe the unit let me state that there was an LG model for 34 K in close competition – the 26LC2R. Only, the price was a little high, and the picture a bit noisy.

The Samsung is an S-PVA type of panel. In short these are the mid-end type of panel, which can achieve great viewing angles and increased contrast – probably the best contrast of all.

This particular Samsung scores high in this respect – the contrast was actually very good. Even though in the shop the contrast is turned high, we got ourselves a neutral setting and checked some stock videos we had. This model has the famous DNIe engine that Samung boisterously markets.

So do these algorithms make a difference to the picture? I would say they do slightly, especially in the colour. Looks-wise the Samsung is a killer, with a glossy black bezel and frame. I like the centrally placed on button on the bottom panel; the latter's streaked by a bluish glow when the unit is on.

It supports HDMI and is HD-ready, but frankly at 26 inches watching 720p or 1080i is a little taxing on the eyes, though the pseudo-HD image we cranked out of our DVD player was quite awesome. Even analog cable TV was looking nice.

The response time is not stated anywhere, but qualitatively speaking it's not the best – a little ghosting can be seen. It can be lived with if you aren’t too avid a gamer.

• 3,000:1 Dynamic Contrast Ratio
• 12.8 Billion Colors & 10-Bit Signal Processing
• Angle Viewing : 176°/176°
• HDTV Ready ( 720p, 1080i)
• Advanced Interface : HDMI™, PC Input
• DNIe™ ( Digital Natural Image engine)
• SRS TruSurround XT
• Sound Output 5W x 2
• 360° High Glossy Coating
• Swivel Stand
• 26" inch screen
  
• 16:9 Aspect Ratio
• 500 cd/m2 Brightness