Samsung UN46ES7500FXZA E-Manual page 100

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Audio Delay
Lets you correct timing mismatches
between the audio track and the video
when you are watching the TV and
listening to digital audio output from
the TV through an external device such
as an AV receiver. When you select the
Audio Delay, a slider screen appears.
Adjust the option value using your
remote (0ms ~ 250ms).
Speaker Settings