Westinghouse and Samsung held their 2007 line shows on the same day in New York City last week. The locations were West 24th Street (Chelsea) and West Broadway (SoHo), and the idea was to take an existing living space and fill it to the brim with new flat-panel HDTV sets.

For Westinghouse Digital, that location was a 4500 square-foot loft with a separate bathroom and bedroom, while Samsung’s venue was the penthouse of the SoHo Grand Hotel.

I arrived at the Westinghouse location first and found a plethora of LCD TVs scattered about the kitchen, dining, and common areas. There was even an HDTV set inside the massive bathroom, next to a huge claw tub. (Gee, I wonder where they got that idea?)

Three new TX-series LCD HDTVs commanded the most attention. The 42" TX-42F430S (May 2007; MSRP $1,599); the 47" TX-47F430S (May 2007; MSRP $1,799); and the 52" TX-52F480S (September 2007; MSRP TBD) each provide 1920×1080 resolution, four HDMI and two component inputs, and an advanced settings menu for user-accessible image calibration.

There are a few new 32-inch and 42-inch models, too. The SK-42H240S and SK-42H360S have an MSRP of $1,399 and the SK-32H520S and SK-32H240S have an MSRP of $799. Each model has 720p resolution and two HDMI, component, composite, and S-video inputs.

At my next stop, Samsung filled the top floor penthouse of the SoHo Grand with a bevy of plasma, LCD, and DLP HDTVs, but the emphasis was on LCD with 17 new models ranging in size from 19 inches to 52 inches.

Of particular interest were Samsung’s 53- and 54-series. The 53-series models come with a piano black finish as 19-, 23-, 26-, 32-, and 40-inch screens, while the LN-T1954H (19 inch) and LN-T2354H (23 inch) come in a pearl white finish. A new Game Mode, co-engineered with Microsoft, has been included for optimized video/audio during game play. All models have improved color gamut response and contrast, include built-in analog/digital TV tuners and offer 720p resolution. The 32-inch and 40-inch models come with three HDMI input jacks. Prices range from $479 to $1,899 for 53-series TVs, while the two 54-series sets cost $479 and $799, respectively.

There are five new 1080p LCD HDTVs this year. The LN-T4061F ($2,299 MSRP) and LN-T4661F ($2,999) incorporate a new suite of advanced user calibration tools, thanks to Samsung technical wizard Mike Wood (formerly editor of Home Theater magazine). These calibration settings, previously buried in the service menu, include RGB gain and offset, seven-step gamma, 1:1 "just" pixel mapping, black detail settings (<20 IRE), dynamic contrast and gamma, and selectable color space. Backlight intensity can also be adjusted to match ambient light levels and individual colors can also be tweaked.

The top-of-the-line LN-T4065F ($2,499), LN-T4665F ($3,199), and LN-T5265F ($4,299) round out the 2007 line. All three sets have a gloss black finish and provide three HDMI 1.3 connections (1 side) with Consumer Electronics Control (CEC) functionality and a USB 2.0 connection. The HDMI-CEC technology allows for a single remote control to operate HDMI-CEC compatible A/V products, such as Blu-ray disc players and home theater systems.

In a neat twist, Samsung has included an Auto Wall Mount system on selected 40-inch, 46-inch, and the 52-inch LCD HDTV. It sells for $799 and allows remote control adjustment of tilt and pan. When the TV is shut off, the panel moves back to its "homed" position automatically.

If you looked hard enough, you could find, Samsung’s BD-P1200 Blu-ray player ($799 MSRP) connected to more than a few of the HDTVs on display. Unlike last year’s splashy introduction of the flawed BD-P1000, Samsung took a more low-key approach with this product, which uses Silicon Optix’ HQV Realta processing for 1080p output. It has an HDMI 1.3 interface and supports native 24-frame playback.