I am leaning towards the 55 because I do not have HDMI on my audio receiver. It does have 5.1 analog inputs. Is the extra audio available worth the extra 100 dollars vs the 35.

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Samsung HL-S5086W DLP/ Dish 622 DVR, Panasonic DMP-BD55, Harmon Kardon AVR 254, Mirage Nanosats , Nintendo Wii-- Family Room
Vizio VX32L LCD -in the Bar
Toshiba 50H81 CRT RP, Dish 622, Xbox 360, Oldest son's room
Olevia 332H 32inch LCD-,Dish 211, Xbox 360 Youngest son's room
New Belgium 1554 and a pair of JBL's on the patio.