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The M550 (if you can find it) is a better TV with all the bells and whistles, including local area dimming, 120Hz refresh rate (sans a 120Hz HDMI input as the TV does all 120Hz conversion internally) and wide viewing angles. If you can, the M550 is the better choice. That being said, the C350 is an incredible set with an incredible picture. I have 2 M550 sets (75 & 55) and one C350 (65).
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