ASUS has a new 27” desktop monitor that should be hitting shelves soon. The VG278HE is an LED-backlit TN display with 1920x1080p resolution. So far, the specs are fairly lackluster, especially considering it is a 27” monitor. What is impressive about the display is the refresh rate. At 144 Hz, it offers up some promising 3D benefits, and as such it is compatible with NVIDIA’s 3D Vision 2 technology (the necessary glasses and transmitter are sold separately).

For 3D, the 144 Hz refresh rate means that you can get 72 Hz per eye, which should make it a much smoother experience that cuts down on flicker. It also suggests benefits for 2D gamers as well, because you can enable V-Sync to reducing tearing and still get respectable frame rates. Sure, 240 hertz would be really nice, but at least this is a step in the right direction for desktop monitors that seem to be perpetually stuck at 1080p resolutions (unless you go Korean, of course – as Josh would put it). The TN panel and resolution are drawbacks, but depending on price this may still be a good buy. Unfortunately, there is no word yet on pricing or availability according to Flat Panels HD.

Other features of the monitor include a swivel, tilt, and height-adjustable stand, and HDMI, DVI, and VGA video inputs. Further, the monitor offers up two three watt speakers – and better yet – a headphone jack to connect powered speakers or headphones to. (At least that’s the reported spec, I hope that it’s not simply an input like my ASUS monitor has).

Personally, I think that I would rather have a higher resolution monitor than one with a faster refresh rate, but it seems to be a highly debated topic. I’m interesting in what you think. Which do you prefer, resolution or refresh rate (3D aside)?

Granted, as Ken reported earlier this month, if you are lucky you may be able to get the best of both worlds and snag an overclockable IPS monitor – but you’ll pay for the privilege.