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The UT50 lacks a third HDMI port. But it has a 2000 Focused Field Drive panel, which allows the TV to act sort of like a 120hz LCD, where you can turn on motion smoothing, and it gives a moving image a sort of 'soap opera effect' look. And the UT50 also has 3D, and is slightly thicker than the S30. Picture quality-wise, with the motion smoothing turned off, they're practically identical.
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