It’s highly debatable that you can tell the difference between 720p and 1080p HD content in sets under 50 inches, much less in models less than 42 inches, but that isn’t stopping HDTV makers from bringing 1080p to sets as small as 32 inches. Vizio continues the trend with two new lines of 1080p LCD HDTVs that are priced to trump the competition as the company almost always manages to do.

Vizio offers a 32-inch and a 37-inch model in each line, with the smaller sets both priced at $649.99 and the bigger models at $849.99. With the VOJ320F and VOJ370F , the company is hopping on the colored bezel bandwagon, as each LCD sports a Java brown frame. The sets will be available at Dell’s online store and Target. They share most of the same specs with the VO32LF and VO37LF, though these TVs have a more traditional dark-gray bezel. These sets will be available at Costco.

Of course, native 1080p resolution is the highlight feature here, though the new Vizios also come with built-in 12-watts-per-channel speakers that output SRS Lab’s TruSurround XT audio processing. They also have ample connectivity, including three HDMI v1.3 ports. And with HDTV prices set to plummet even more in this bad economy, those looking for smaller 1080p sets won’t need to justify paying more for the privilege.