The panel is made by LG, but the: circuitry, features (inputs, on screen menu, etc), calibration and default settings, casing and stand are all made by Dell. This is why I am not too exited by the these eBay Korean screens. It might use LG panels... but it's just the panel.. the rest is non existent (panel directly connected to a DVI port, which explains why people can "overclock" (optical illusion) the monitor, and monitor compatibility issues with graphic cards), and those who have a circuit. Based on internal pictures I found on the interwebs, it looks like piss poor design, and components quality. Hence their low price. Not really. Professional's buy professional targeted monitors, these monitor comes pack with near 0 back light bleeding, uniform back light. If it uses white LED's, the highest quality LEDs are used and phosphor coating is also applied to them to adjust their color and other fancy stuff. A 24inch monitor goes easily starts at ~1000$, and goes up from there. See the U2410 as more aimed at people that really loves colors. They don't care about pin point color accuracy. Somewhat close colors is good enough, but wants really the best colors. In my opinion, it offers an experience very close (in terms of image color output) from a good CRT monitor back in the old days. There is a visible difference between the U2412M and U2410. The question comes down to: are the added features, inputs and difference in image output worth the premium to you or not.