Believe it IS the same LCD panel, BUT check the specs closer...
Samsung is 3yr Warranty vs Acer at 1yr, that is worth $50 to $75.
Other difference is Samsung is a "Multi-Function", basically means it has more inputs (multiple video types) so that you can pipe in your DVD player or cablebox or satellite box, and then display it or run it in PIP window. Plus Samsung comes with all of it's "Magic" s/w. Not sure what S/W Acer has.
On the other hand, the ACER has a couple of little speakers.