I was planning to get a 60 inch 3D TV recently, however ended by buying a 55 inch Sony 55HX820.
The most easily visible 60 inch LED TV in costco, frys etc are the Sharp 3D LED models, but I stayed away from it even though it was cheap as I felt the brightness wasn't evenly distributed as it was just an edge lit TV. They are cheap for a reason.
Here are a few points I considered when shopping for an LED TV.
I will narrow down to just Samsung and Sony TVs.
1. 3D is good and even though you cannot watch all the time, it is interesting once in a while. But do get a 3D TV. There will be more 3D stuff coming along in the future. Active 3D is better than passive (the ones in movie theaters, the real 3D is a passive version) as Active 3D with rechargeable glasses offers higher resolution. e.g. Samsung and Sony TVs. If you are going with 3D, a 240 Hz version is better than a 120 Hz, with 240Hz each eye will get 120hz image refresh (I read somewhere) vs each eye getting only 60hz refresh in a 120hz TV. If you do not plan to watch 3D for extended period of time, my recommendation for a 60 inch TV will be:
Sony KDL 60NX720. Amazon has it really cheap and they are reliable (when directly purchased from Amazon).
2. 120HZ vs 240HZ, doesn't matter except if you watch 3D for an extended time.
3. Samsung has good models.
60D8000 and
60D7000. Samsung has a QWERTY remote for entering text in various applications like netflix, youtube that come preloaded on all the TVs nowadays. I thought this was a very important feature and I was leaning towards Samsung until I realized Sony is actually cooler, even though it does not have a QWERTY remote, it lets you fully control the TV and enter text using the media app application from an iphone or ipad.
4. Samsung TVs looked too bright in the showroom and when I tried to reduce contract/brightness in the store the picture somehow didn't look right. Samsung is best when bright, however I do not like the TV to be too bright, especially big screen TVs. Sony was more pleasing even when brightness/contrast were adjusted to be low.
5. Three types of LED: Edge Lit (LEDs only along the edge, thin frame, low quality, low price, uneven brightness), Edge Lit with Dynamic Dimming (LEDs along the edge, thin frame, dynamic dimming in the middle for brightness/black levels, better quality, medium price, even brightness e.g. Sony HX820, Samsung D8000), Full Array (best quality, expensive, thick frame, LEDs arranged like a Matrix on the edges as well as middle e.g Sony XBR series, Vizio xvt554sv). I would stay with Edge Lit with Dynamic Dimming TVs for a better price quality deal. Vizio xvt554sv is a good deal at Costco, but I have read the TV turns off by itself once in a while so I stayed away.
6. For Sony TVs, this Amazon link (when you scroll down in the description section) shows all the model for 2011 and compares their differences:
http://www.amazon.com/Sony-BRAVIA-KDL55HX820-55-Inch-Built/dp/B004QXFI04 7. Not a huge difference between 55" and 60", you may consider 65" if you want a large screen impact, otherwise 55" TVs are large enough to see all the details.
8. I have never had buyer's remorse when purchasing a Sony TV.
Good luck shopping! Go with the 3D, kids will enjoy it. :)