Best scrreen size to scenery from 12 foot?

Hi,
I am planning to replace my conventional 29" CRT with a LCD TV. I cannot agree on b/w 32" and 40" which size to buy. So considering the fact that I'll be watching the TV from a 12 foot max distance(tv will hung on the wall and be watch from contrary wall) not including the probable distance reduction due to sofa(although i come up with it not going to make abundantly of difference), what is the suitable size 32" or 40" or which would you prefer?


Answers:    32" is way too small to scrutinize from 12 feet.
You can walk as high up as 50-60" at that distance.
So pick the largest size TV you can afford smaller than 60".
42"

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