Samsung Electronics said that it has signed a contract that implies providing Dell with large quantities of 27-inch LCD panels, according to a Korean publication. It is quite obvious that both companies are planning to launch 27-inch panels in 2007 and also that both products will feature the same panels. What remains to be seen is how they will compare when talking about features and price.

Samsung sees a winner in its upcoming 27-inch panel that is build using an S-PVA matrix and features a 1920 x 1200 resolution, 1000:1 contrast ratio, a brightness of 500 cd/m2 and a response time of 8 ms grey-to-grey. Dell said that the first 27" LCDs will come out in January 2007 and they will be used mainly for PC related tasks but some of them might be equipped with TV capabilities in order to launch a parallel 27" LCD TV line using the same product. Keep in mind that the 27" are 1080p capable because they support the 1920x1200 resolution and you'll see the point behind the TV line.

Dell introduced a 20.1-inch widescreen LCD last month pricing it at about $289. As for Samsung, they have also been making a lot of waves in what concerns display technologies, as they recently revealed the world's thinnest mobile LCD screen and - at about the same time - a 12mm thick AMOLED display. It seems that Dell's business is going so well that they plan to "hire" more manufacturers to work for them, not all related to the LCD panel segment. Not a bad idea but for me, I'd still buy the Samsung over the Dell (talking about the 27" LCD of course…). I for one, hate rebranding.