After much reading and debating, I came up on a conclusion. I read great reviews on the SAM 226BW. Before I purchase anything. I would like to consider the Dell 2007WFP. If I have to return the monitor until I get the S-IPS I will. I am going to call the call center and ask for the "philips panel" LM201W01. My biggest concern about the Dell is the 16ms and 8 gtg. I am a bigger gamer. I have a AMD 64 XP 4000, with 2 gigs and a 7800GT. I need to upgrade this year. I am afraid the Dell will ghost on GRAW and Rainbow 6 Vegas, FIFA 07 and Madden 07. I am purchasing a monitor to last about 3-4 years. Also, I watch alot of movies on my computer. This is why I want to stay away from the Sam 226BW because of the TN panel. Also, I saw an "Open Box" NEC 20WMGX2 for $399. What are some of your imputs