Refresh rate is in the eye of the Beholder. I cannot tell "personally" hardly any difference from 60Hz to 120Hz. I would go with a Samsung 27" 1080P LCD screen. Best screen Ive come across in awhile and lots of screen acreage over a 23.6" BTW the 120Hz is more of a function for watching movies.. because movies are captured at 24FPS and 120 is an exact multiple of 24 whereas 60 is not. Therefore the playback is more fluid, "for movies".