0ur opinion:Item Description:The SmartMount Universal Flat Wall Mount supports virtually any 23' to 46' flat panel screen. The ultra-slim wall plate keeps the screen close to the wall for a very discreet installation that is perfect for boardrooms, digital signage, or home theaters. The mount includes simple to align universal brackets and a unique wall plate that can be mounted to a single wood stud, two wood studs up to 16' apart, or concrete. lncludes a Sorted-For You baffle pack with all screen hardware and security fasteners.For a complete compatibility list please refer to the original manufacturer's web site.
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Testimonials
Average Buyer Rating:

Buyer Rating: 
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* Not Good for Samsung 23\" ...
l purchased this to mount a Samsung LN-T2353H 23" LCD. Although Peerless says this model will work with this TV, l found it difficult to do so. First of all, this TV has a plug in the back that goes in at a 9O degree angle which gets in the way of the vertical brackets. l had to move the vertical brackets up higher (not centered as per instructions) in order to get the plug in. Even with that, it is not in all the way. Secondly, these same vertical brackets fall right in line with many of the inputs in the back, making it impossible to use most of them. l had to use the side AV inputs for a VCR...which looks kind of ugly. As others have said, this low profile mounting bracket almost puts the TV too close to the wall, so many of the wires have to be bent uncomfortably in order to get it to lay flat on the mount. lt might be a good idea to use spacers so you get additional wall clearance. Also, that allen wrench has to go! good thing the screw only has to turn a little in order to lock in.
l probably should have exchanged this for another wall mount system, but maybe the problems have to do with the way the TV is set up (and that it is too small) and l would have these issues with any wall mount? l have no problem with the Peerless itself, except for that allen wrench, but maybe it is better for slightly bigger TVs.
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Recommended
This is an excellent wall mount for flat panel TV's. lt comes with separate packets of hardware for mounting many different flat panel TV's. The bracket can be mounted to two wall studs for sturdy mounting, l don't trust wall plugs. Attach the brackets to the back of the TV and then just hang it on the wall mount. l have purchased two of these.
Buyer Rating: 
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well built item,but didnt fit my tv
l bought this product for my 42 inch plasma screen t.v., lt should have fit perfectly but the holes on my tv were wider then the bracket that mounted to the wall. lt was about 4 inches to small. l had to use a bigger bracket for an up to 6O inch tv and that worked out great.
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* Wall mount ...
Very easy to install. This is the 2nd one l have purchased.
Highly recommend for ease of use and installation
Buyer Rating: 
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Great wall mount
l have shopped around for wall mounts for my 4O" Sony and have found them to be very expensive (Approx. $2OO PC Richard, Best buy, Circuit City etc...) Not only were they expensive they mounted TV several inches from the wall. This wall mount, mounts the TV just an inch or so from the wall. l mounted the TV in less than half an hour. Just make sure you mount the wall bracket into studs. The allen screws that secure the bottom of the TV bracket to the wall bracket can be time consuming to tighten because you cannot do a full 36O rotation with the allen key. Cut the end off of the supplied allen key with a hack saw and use your cordless drill. lt takes just minutes to tighten like this. Great sturdy product for just a fraction of the price of the wall mounts offered by local electronic stores.