There has been so much speculation as to which panel is being used in the new 24" iMac. Some say it's S-PVA, while others say it could be S-IPS, although the 24" IPS panel made by LG is actually H-IPS. I decided to see for myself. I went to the local Apple store the other day to look at the new iMacs. There's no way it's S-PVA. I tested images that I knew should have color shifting at slight angles on S-PVA panels, but there was absolutely no color shifting at all. In fact, it acts like H-IPS. What gave it away was the slight hue shifting at extreme angles. H-IPS get cooler (bluer) when looking from the left or right and warmer (yellower) when looking from above or below. This effect is very subtle and hard to spot unless you know what to look for, but it's most noticeable with brushed metal windows. After seeing it in person, I'm quite sure it's H-IPS.