Every 27” panel that I have reviewed this year has had two things in common: the panel was IPS based, and it was made by LG. The vast majority of IPS panels are made by LG, and so most high-end monitors use the same panels but have major differences in their electronics and design. In the past two years Samsung has entered the market with an alternative to IPS called PLS, or Plane-Line Switching.

While similar to IPS, PLS is designed to have a advantages over traditional IPS. First, it has a higher level of transmittance, so more light gets through each individual cell. This allows you to use either a lower powered backlight, or to have a brighter display, both of which lower the power output required for a certain screen brightness. Second, as each cell allows more light though, you can pack them tighter allowing for displays with a higher pixel-per-inch count while keeping light output higher. PLS also claims to have better viewing angles for color and contrast in comparison to IPS.