i0n, MrJim and I are of like mind. If you define next gen as an upgrade then its not but I think that's a misnomer. Next gen should be the new technology, the thing that changes the face of the industry etc. To me, Plasma was the next gen in TV technology when it came out. The plasmas available in 2006 are not next gen to the ones from 2005 though. Again, this is my opinion on what next gen SHOULD mean.