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So we like the design and we like the features, but it should go without saying that you have to pay a price: a £400 one to be precise. Judging value in this instance is complicated by the fact that this is also a TV, so comparing the T240HD against the plethora of cheap 24 inch monitors available, like the BenQ G2400W, HP w2408h or Iiyama ProLite B2403WS, is somewhat moot while the price puts it up against the likes of the Dell UltraSharp 2408WFP, BenQ FP241W and Hyundai W241D and their superior S-PVA panels - the T240HD uses a cheaper TN+ Film variety.

A more appropriate comparison, however, would be 26in TVs - a breed that's slowly becoming extinct it seems. Here the value of the T240HD is a lot clearer. Samsung's own LE-26R87BD 26in LCD TV will now set you back around £420, as will other manufacturers offerings, while the T240HD offers similar connectivity and of course a superior resolution that can deal with 1080p sources. Looked at in this light the T240HD, though effectively playing in a field of one, offers decent value for money - especially for anyone whose needs it fits well.

As for panel specification, there aren't too many surprises to be found. As already mentioned the T240HD uses a TN+ Film panel with a native resolution of 1,920 x 1,200 and though TN+ Film panels were once to be avoided, these days they're much improved. A brightness rating of 300 nits (or cd/m2) is nothing out of the ordinary and neither is the 1,000:1 native contrast ratio, while we'll take the headline grabbing 10,000:1 dynamic contrast rating with the usual mountain of salt.

Samsung quotes a grey-to-grey response time of 5ms and unlike many this doesn't appear to be an overdriven figure, which would normally be around the 2ms mark. Again, Samsung quotes colour support of 16.7million but this is clearly achieved from dithering to make up extra shades - as is the case with most TN+ Film monitors. Meanwhile viewing angles are quoted as 160 degrees horizontal and vertical, which is about par for a TN+ Film monitor whose viewing angles are one of the key weaknesses compared to more expensive panel technologies.

As this is a TV Monitor it also has speakers, two 3W efforts in this case with added support for SRS TruSurround XT. That the speakers on the T240HD are better than the usual monitor fare is without doubt, but this isn't really saying much and though adequate for regular TV viewing, games and films reveal the a lack of power and range that no amount of dubious processing can hide. As such, a set of speakers or headphones for gaming and other activities come highly recommended.

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