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Richard, 120hz is relevant for video games and to an extent movies as well. For those of us running a 60 hz input (almost all of us) when connecting a PC to the projector, 60hz = 60 frames per second maximum. So no matter how many frames per second our computer is capable of outputting, the screen will only refresh at a max of 60FPS.

A lot of games feel smoother with 120hz and displays capable of receiving 120hz signals typically have less input lag, which some may argue is best aspect of a 120hz capable display.

For movies, 120 is equally divisible by 24. As most of us run our projectors at 60hz when playing movies from a computer or HTPC, and since movies are recorded at ~24 fps, 60/24=2.5 and thus we use 2:3 pulldown to round the framerate to 29.9 fps, then show that frame twice a second. This can cause judder which some people notice more than others. With 120hz you can display the same frame 5 times a second evenly, without using pulldown to convert the frame rate to a higher rate that is equally dividable by the hz.

To summarize, 120hz will help the most when you are a user who connects a PC to the projector and enjoys PC Gaming as well as watching movies without pulldown.

Unfortunately no current projector can accept a 120hz signal so I dont knock epson for not including this feature. I do wish they would have pioneered it however as there are plenty of computer monitors out now that can accept 120hz.

I do not believe that this current HDMI revision supports a 120hz signal @ 1080p. The projector would have to have a dual link DVI port or a display port input.