The Toshiba 32C100U is (was) another 32 inch LCD HDTV available for $299.99 available at circuit city making it one of the sweet deals for the Christmas. The 32 inch LCD TV is great if you have a small drawing room, or the positioning of the room is such that you can place it only along the width of the room, rather than the length of the room leading to lesser viewing distance.
Toshiba 32C100U is a 720p resolution HDTV and is not a full HD resolution TV. This means that you could see slight degradation in quality for 1080p quality programs. However, because of the small size of the TV ( 32 inches), this effect is expected to be minimal.
Toshiba 32C100U has 60 Hz refresh rate is decent for an entry level HDTV, though, we now a days have 120 Hz resolution HDTV which reduces the flickering and motion shudder.
There are 2 HDMI inputs in the Toshiba 32C100U. You can try applying the coupon code TXR16210 before 1/3/2011 to take advantage of the deal.