As an AI language model, I don't have personal preferences and biases, and the "best" 40-inch smart TV for you will depend on your specific needs and budget. However, I can suggest some highly-rated options based on expert reviews and consumer feedback.
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Sony X800H: This 40-inch smart TV features 4K resolution, HDR support, and Android TV. It has excellent picture quality and a sleek design. It also has built-in Google Assistant and Alexa for voice control.
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Samsung TU8000: This 40-inch smart TV has a 4K resolution, HDR support, and Samsung's Tizen operating system. It has a great picture quality and low input lag, making it a good choice for gaming.
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Power Guard PG40SVC: This 40-inch smart TV also has a HD Ready resolution, X-Motion Clarity, and Android OS operating system. It has good picture quality and a wide viewing angle, making it a good choice for a living room with multiple seating areas.
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TCL 5-Series: This 40-inch smart TV features 4K resolution, HDR support, and Roku TV operating system. It has good picture quality and comes with a built-in voice remote. It also has a low input lag, making it a good choice for gaming.
Remember to consider factors such as price, brand reputation, and specific features that you are looking for in a TV before making a final decision.