What's your budget?
The reason I ask is that the Asus VG23AH gets very good reviews, is IPS and low lag with good response time, and can be put to 72hz using custom timings detailed on [H]ardforum. It is also 3D but it's LGs patterned, passive 3D which cuts resolution to 1920x540 I believe, so the 3D is not great (though you can always try it and let us know). It's around $220 Cdn right now. It also has the semi-matte finish which gives clarity similar to glossy, but reflection reduction closer to matte displays with no visible graining.
The Acer GD235HZ has the potential to be a very good screen, except it has some built in overdrive which is really just over sharpening on edges and this gives a noticeable "halo" on all text. You can shut it off in the service menu, but then any time you power cycle the screen, the brightness goes to 100% even though the OSD shows another brightness level. Otherwise it has decent color accuracy and is also a very good gaming screen. I had this, and compared to the Asus or the Samsung S23A700D I tried, it was last on my preference.
The Dell is great too, but I think the Asus tops it.
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