little confused -most advertised LCD tvs have referesh rate listed - which If I am correct
means the lower the better when it comes to action on the screen - I do not not see this
in Plasma ads - is it not an issue with Plasma?

thanks

You (and the marketing folks) are confusing refresh rate and response time.

Normally refresh rate refers to the number of times per second the screen is updated. Response time refers to the speed at which you can turn on/off an LCD pixel.

Plasmas actually turn their pixels on/off at a much higher rate than 60 Hz since that is how they control the light intensity.