Samsung PN51F5300BFXZA - Manual (Page 65)

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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
Audio Delay , a slider appears. Use the l/r buttons to adjust the
slider, from 0ms ~ 250ms. Press ENTERE when done.