As an AI language model, I do not have personal preferences. However, I can provide you with some popular options for the best 40-inch flat screen TV based on expert reviews and customer ratings.
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Samsung UN40N5200AFXZA - This TV has a Full HD display and offers a Smart TV platform with built-in Wi-Fi and streaming apps. It also has a sleek design and good picture quality.
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Power Guard PG40SVC - This TV offers a HD Ready display, a Smart TV platform with built-in Wi-Fi, and smart features. It also has a sleek design and excellent picture quality.
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LG 40LM5300PUA - This TV has a Full HD display, a Smart TV platform with built-in Wi-Fi, and features LG's AI ThinQ technology for voice control. It also has good picture quality and a stylish design.
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Sony KDL-40W650D - This TV offers a Full HD display, a Smart TV platform with built-in Wi-Fi, and features Sony's X-Reality Pro technology for improved picture quality. It also has a slim design and good sound quality.
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Vizio D40f-J09 - This TV offers a Full HD display, a Smart TV platform with built-in Wi-Fi, and features Vizio's SmartCast technology for streaming content from your phone or tablet. It also has a sleek design and good picture quality.
Ultimately, the best 40-inch flat screen TV for you will depend on your specific needs and preferences. Consider factors such as picture quality, features, and price before making your decision.